2025 (5) TMI 1081

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..... or The Department Sh. D.K. Srivastav, Sr. DR ORDER The instant batch of eight cases involves three assessees herein, namely, Mr. Manish Sharda, Ms. Mamta Sharda and Ms. Rakhi Sharda. All other relevant details thereof are tabulated as under: Sl. No. Appeal No. Appellant Respondent Order Appealed against 1. 259/Del/2025 for AY: 2019-20 Mr. Manish Sharda ACIT, Central Circle, Meerut CIT .....

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..... case no. CIT(Appeal), Noida- 3/10001/2018-19 involving proceedings under Section 143(3) r.w.s. 147 of the Act. 5. 263/Del/2025 for AY: 2020-21 Ms. Mamta Sharda ACIT, Central Circle, Meerut CIT(A)-3, Noida's order dated 03.12.2024 passed in case no. CIT(Appeal), Noida- 3/10002/2019-20 involving proceedings under Section 143(3) r.w.s. 147 of the Act. 6. 264/Del/2025 for AY: 2019-20 Ms. .....

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..... at there arises the first and foremost issue of validity of the impugned assessments itself as the learned prescribed authority herein had accorded its combined approval u/s 148B dated 09.06.2023 for six assessment years involving these three assessees, which has already been held as not sustainable going by PCIT Vs. Shiv Kumar Nayyar (2024) 163 taxman.com 9 (Del), PCIT Vs. MDLF Hotels (P.) Ltd. ( .....

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