2026 (8) TMI 355

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....1014/Del/2025 along with C. O. No. 262/Del/2025, ITA No. 1015/Del/2025 along with C. O. No. 263/Del/2025 - -<br>Income Tax<br>SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER For the Assessee : Sh. Amit Kumar Gupta, Adv. For the Department : Sh. Amish S. Gupt, CIT(DR) ORDER PER BENCH: The instant batch of ten cases pertains to the single assessee....

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....025 WITH C.O. No. 261/Del/2025 for AY: 2017-18 ACIT, Central Circle-25, New Delhi Honey Arora, Delhi CIT(A), Delhi-31&#39;s order dated 13.11.2024 having DIN & Order No. ITBA/APL/S/250/2024- 25/1070340726(1) involving proceedings under Section 153A of the Act. 7-8 ITA No. 1014 /Del/2025 WITH C.O. No. 262/Del/2025 for AY: 2018-19 ACIT, Central Circle-25, New Delhi Honey Arora, ....

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....ten assessment years 2010-11 to 2019-20 in the assessee's case. Various recent landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.) have already settled the issue in assessee's favour and against the department that such an approval under section 153D has to b....