2025 (3) TMI 2281

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....ANESH, ACCOUNTANT MEMBER For the Assessee : Sh. K. K. Juneja, Adv. For the Revenue : Sh. S. K. Chaterjee, CIT-DR ORDER PER BENCH: The instant batch of six appeals pertains to the single assessee herein namely, Sh. Vedvati Singh. All other relevant details thereof stand tabulated as under: Sl. No. ITA Nos. A.Y. Appellant Respondent Order passed against Proceeding....

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....uring the course of search and, therefore, the said charging of section 68 cannot be pressed to service or provision of section is not applicable in the absence of books of accounts." 4. We next note that there arises the first and foremost issue of validity of all the impugned assessments framed u/s 143(3) r.w.s. 153A of the Act; dated 09.08.2019, in consequence to the search action herein dat....

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....from both the parties that the learned Assessing Officer had sought the prescribed authority's approval dated 09.08.2019. The clinching fact emanating from the learned Assessing Officer's order herein had infact sought a common approval for all these assessment years from 2011-12, 2013-14 to 2017-18 which stood granted, and therefore, we quote PCIT Vs. Shiv Kumar Nayyar (2024) 163 taxmann.com 9 (D....