2026 (9) TMI 494

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.... Chandani, Adv. & Sh. Shivam Yadav, Adv. For the Respondent : Sh. Vikram Singh Sharma, CIT-DR ORDER PER ANUBHAV SHARMA, JUDICIAL MEMBER: This appeal preferred by the assessee against the order dated 24.07.2025 of Ld. Commissioner of Income Tax (Appeals)-25, New Delhi (hereinafter referred to as the First Appellate Authority or 'the ld. FAA' for short) in DIN & Order No: ITBA/APL/M/250/....

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....r has been placed on record in the case of searched person Alok Kumar Agarwal for AY: 201011 which shows that assessment u/s 153A of the Act was concluded on 24.05.2022. At page no. 103 copy of satisfaction note dated 24.06.2022 for AY; 2014-15 to AY; 2020-21, recorded by the AO of searched person has been provided and at page No 104 copy of satisfaction note dated 07.02.203 recorded for initiatin....

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....d Geetanjali Bhayana, Delhi vs Dcit Central Circle-32 Delhi, New Delhi decide on 27 January, 2026 vide ITA No.2227, 2228 & 2252/Del/2025 5. At the same time, when assessment in case of search person was completed on 24.05.2022 subsequently, on 24.06.2022 satisfaction note by the AO of searched person was recorded and the satisfaction note of the AO of the assessee as non searched person was rec....