2025 (7) TMI 1997

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....l, Sr. Adv., Sh. Shailesh Gupta, Adv. For the Revenue : Ms. Amisha S. Gupta, CIT-DR. ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: These three Revenue's appeals ITA Nos. 4582, 4583 & 4586/Del/2024, for Assessment Years 2017-18, 2018-19 and 2019-20, arise against the CIT(A)-23, New Delhi's DIN & order No. ITBA/APL/M/250/2024-25/1066853569(1), 1066853790(1) & 1066854965(1) d....

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....ents of the corresponding seized material only as per PCIT Vs. Abhisar Builwell P. Ltd. (2023) 454 ITR 212 (SC). 4. The above being the clinching factual position, there would be again no issue between the parties that the learned Assessing Officer herein had disallowed the assessee's alleged losses u/s 94(vii) of the Act hereby holding the corresponding transactions with M/s JM Mutual Funds, a....