2025 (2) TMI 395

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..... IT-DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for Assessment Year 2011-12, arises against the CIT(A)-30, New Delhi's case No. 63-65/1415/1640-1642 dated 25.05.2015 in proceedings u/s 153A/143(3) of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. The assessee at the outset invites our attention to the tri .....

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..... PCIT vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 taxmann.com 327 (Del.) to quash the impugned assessment framed by the learned Assessing Officer on 27.03.2014 in assessee's case u/s 153A of the Act for this precise reason. Ordered accordingly. 6. All other pleadings on merits herein stand rendered acad .....

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