2025 (3) TMI 2274

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....ij, CA For the Revenue : Sh. Sunil Yadav, CIT-DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: These twin assessee's as many appeals i.e. ITA Nos. 1181 & 1182/Del/2023, for Assessment Years 2016-17 & 2017-18 arise against the CIT(A)-27, New Delhi's in case Nos. CIT(A), Delhi-27/10813/2015-16 & CIT(A), Delhi-27/11090/2016-17 dated 21.02.2023, in proceedings u/s 153C r.w.s. 143(3) of ....

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....Officer herein had infact sought a common approval for six assessment years from 2012-13 to 2017-18 which stood granted, and therefore, we quote PCIT Vs. Shiv Kumar Nayyar (2024) 163 taxmann.com 9 (Del.), PCIT Vs. MDLR Hotels (P) Ltd. (2024) 166 taxmann.com 327 (Del.) and ACIT vs. Serajuddin and Co. (2024) 163 taxmann.com 118 (SC), to conclude that such a combined section 153D approval indeed viti....