Jatin Arora Vs ACIT, Central Circle-8, Delhi
Parties Involved
Facts Summary
The instant batch of 03 appeals pertains to the single assessee, Jatin Arora, against the separate orders of the Ld. CIT(A)-24, New Delhi pertaining to assessment years 2017-18, 2018-19 & 2019-20. The assessee filed his return of income for the A.Y. 2017-18 on 05-08-2017 declaring total income of Rs.8,35,640/-. A search and seizure operation was conducted on 08-12-2018 in the M/s H.S. Impex Group of cases u/s 132 of the Act. Various diaries were found and seized. Pursuant to the search action, the AO issued the notice u/s 153C of the Act. The assessee filed his return of income declaring total income of Rs.8,35,640/-. After considering the submissions, the AO made different additions for the different Assessment years. Aggrieved by the order of the AO, the assessee filed the appeal before the Ld. CIT(A) who dismissed all the three appeals of the assessee, against which the assessee filed these appeals.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the impugned assessments framed u/s 153C of the Act due to the lack of valid approval u/s 153D of the Act.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
8 precedents cited in this judgement.
Similar Judgements
ITA No.889/Del/2025 along with C.O. No.259/Del/2025, ITA No.998/Del/2025 along with C.O. No.260/Del/2025, ITA No.1012/Del/2025 along with C.O. No.261/Del/2025, ITA No.1014/Del/2025 along with C.O. No.262/Del/2025, ITA No.1015/Del/2025 along with C.O. No.263/Del/2025
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