2026 (4) TMI 1020

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....ODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER For the Assessee : Sh. Vinod Kumar Bindal, CA, Ms. Rinki Sharma, ITP, Sh. Saurabh Sharma, Adv., Sh. Anmol Jha, Adv. For the Department : Ms. Monika Singh, CIT(DR) ORDER PER SATBEER SINGH GODARA, JM These assessee's seven appeals ITA Nos. 5664 to 5670/Del/2025 for assessment years 2013-14, 2014-15, 2015-16, 2016-17, 201....

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.... is hardly any dispute between the parties that the learned departmental authorities had carried out search in issue in M/s. Alankit Group on 18.10.2019 wherein it is alleged to have come across against the corresponding incriminating material against the assessee as well. There is further no issue between the parties that the assessee's jurisdictional Assessing Officer; other than the searched pa....

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.... u/s 153C of the Act. 5. We find no merit in the Revenue's foregoing vehement objections as the instant issue stands squarely settled in the assessee's favour and against the department going by Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Delhi)(HC) wherein their lordships have made it clear that the relevant satisfaction note must make it clear that the seized material sought to be used....