2023 (9) TMI 1764

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....th Ms Easha and Ms Hemlata Rawat, Standing Counsels. For the Respondent : Mr Kapil Goel with Mr Sandeep Goel, Advs. RAJIV SHAKDHER, J. (ORAL): CM APPL. 48330/2023 [Application filed on behalf of the appellant/revenue seeking condonation of delay of 03 days in filing the appeal] CM APPL. 48331/2023 [Application filed on behalf of the appellant/revenue seeking condonation of delay of 15 ....

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....nue, informs us that insofar as the respondent/assessee's cross-objection for the same AY i.e., AY 2017-18 was concerned, it was disposed of by the Tribunal via order dated 29.04.2022. 8. We are informed that the appellant/revenue preferred an appeal before this court against the order dated 29.04.2022, which was numbered as ITA No. 368/2023. This appeal was disposed by this court via decision ....

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....6,69,42,560/-, the Addl. CIT could not have approved the assessed income at Rs. 1,65,07,560/- had he applied his mind. The addition of Rs. 15,04,35,000/- made by the AO in the instant case is completely out of the scene in the final assessed income shows volumes. 17.2 Even the factual situation is much worse than the facts decided by the Tribunal in the case of Sanjay Duggal (supra). In t....

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....ent order for want of valid approval u/s 153D of the Act. In view of the above discussion, we hold that the order passed u/s 153A r.w.s. 43(3) has to be quashed, thus ordered accordingly. The ground raised by the Assessee is accordingly allowed". [Emphasis is ours] "14. In this appeal, we are required to examine whether any substantial question of law arises for our considerat....