Rajeev Aggarwal vs. Deputy Commissioner of Income Tax, Central Circle-1

Parties Involved

Facts Summary

A search & seizure operation u/s 132 of the I.T. Act, 1961 was conducted on 30.07.2018 at the residential as well as office premises of Piyush Group of Cases including the assessee by virtue of the authorization of the Pr. Director of Income Tax(Investigation), Chandigarh under section 132(1) of the I.T. Act. The case was centralized in this circle by the worthy Pr. Commissioner of Income Tax, Faridabad vide his office order F. No. Pr. CIT/Fbd/127/2018-19/7199 dated 11.03.2019 in pursuance to the Search & Seizure action u/s 132 of the I.T. Act, 1961 on this group (D.O.S.: 30.07.2018). During the assessment, the Assessing Officer made several additions against which the assessee went in appeal before the ld. CIT(A). The ld. CIT(A) vide his order dated 21.01.2025 has dismissed the appeal of the assessee. Against the order of the ld. CIT(A), the assessee is in appeal before the Tribunal.…

Legal Issues

• 1. Whether the approval under section 153D of the Act was granted mechanically and without application of mind.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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