2026 (5) TMI 1397

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....R U.S, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER For the Appellant : Sh. Vinod Bindal, CA & Ms. Rinky Sharma, ITP, Sh. Anmol Jha, Adv For the Respondent : Sh. Jitender Singh, CIT DR ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Revenue challenging the orders of Ld. Commissioner of Income Tax (Appeals)-Delhi-23 ('Ld. CIT(A)' for short), date....

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....0-21) as the satisfaction note u/s. 153C was not recorded for an extended period of 10 AYs. Thus, sought for allowing the C.O. No. 70/Del/2026 and C.O. 68/Del/2026 and dismissal of the Appeals filed by the Revenue. 3. Per contra, the DR relying on the assessment order sought for allowing the Appeals in ITA No. 8971/Del/2025 and 8972/Del/2025 and dismissal of COs filed by the Assessee. 4. We ....