2026 (1) TMI 1626

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....ue : Ms. Amish S. Gupt, CIT-DR ORDER Per Satbeer Singh Godara, Judicial Member: This assessee's appeal for Assessment Year 2021-22, arises against the CIT(A)-23, Delhi's DIN & order No . ITBA/APL/S/250/2025-26/1078979102(1) dated 28.07.2025, in proceedings u/s 153C r.w.s. 143(3) of the Income Tax Act, 1961 (in short " the Act"). 2. Heard both the parties at length. Case file perused. ....

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....consideration to both the party's foregoing rival pleadings. There is hardly any dispute that the learned departmental authorities had carried out the impugned search on 23.03.2021 in M/s KK Spun Group. And that the said searched party's learned Assessing Officer recorded his section 153C satisfaction da ted 25.02.2023 for proceeding against assessee/appellant before us. The said learned Assessing....