2025 (4) TMI 2057

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....ee, CIT DR ORDER PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 94/DDN/2023 for AY 2019-20, arises out of the order of the Commissioner of Income Tax (Appeals)-3, Noida [hereinafter referred to as 'ld. CIT(A)', in short] in CIT (A), Kanpur- 4/11168/2018-19 dated 07.05.2024 against the order of assessment passed u/s 153A/ 144 of the Income-tax Act, 1961 (hereinafter referred to as 'the....

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.... placed on record. The Hon'ble Delhi High Court in the case of PCIT Vs. Anuj Bansal reported in ITA 368/2023 dated 13.07.2023 had quashed the search assessment proceedings as there was no valid approval u/s 153D of the Act. Further, we find from the approval letter dated 24.03.2014 u/s 153D of the Act, the ld Addl. CIT had granted approval for 7 assessee's for several assessment years in one g....