2026 (4) TMI 649

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....ondent : Sh. Mahesh Kumar, CIT, DR ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the revenue against the orders of the Ld. Commissioner of Income-tax (Appeals)-31 (hereinafter referred to as the First Appellate Authority or 'the ld. FAA' for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) ....

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....was conducted on 16/10/2019 and subsequently for the searches were also conducted at the premises of Shri Mahesh Nagar and Shri Robert Vadra on 04/03/2020. The case of the appellant was centralised u/s 127 of the Act from Faridabad to New Delhi on 20/11/2020. During the course of search and seizure operation u/s 132 of the Act at the premises of Shri NavinMahipal, a number of documents containing ....

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....u/s 153C of the Act since the escaped income as represented in the form of an identified asset was likely to exceed Rs. 50 Lakhs in terms of the provisions of the 4th proviso to section 153A of the Act. There upon ld. CIT(A) has taken into consideration the law laid by Hon'ble Delhi High Court in the case of Ojjus Medicare ((2024) 465 ITR 101 (Del), to hold that the assessment order passed by the ....