VANSHIKA MOTORS (P) LTD.,MEERUT vs. ACIT, CIRCLE- 2, MEERUT

Appeals of the assessee are allowed

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

reassessment in cases where search has been conducted under section 132 or requisition is made under section 132A, does not provide for any approval for such assessment. 50.2 A new section 153D

DCIT, NEW DELHI vs. M/S KHEMKA STUART LEISURE LTD.,, NEW DELHI

Appeals of the assessee are allowed

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

reassessment in cases where search has been conducted under section 132 or requisition is made under section 132A, does not provide for any approval for such assessment. 50.2 A new section 153D

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

reassessment in\ncases where search has been conducted under section 132 or requisition\nis made under section 132A, does not provide for any approval for such\nassessment.\n50.2 A new section 153D

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

reassessment in\ncases where search has been conducted under section 132 or requisition\nis made under section 132A, does not provide for any approval for such\nassessment.\n\n50.2 A new section 153D

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

reassessment in\ncases where search has been conducted under section 132 or requisition\nis made under section 132A, does not provide for any approval for such\nassessment.\n\n50.2 A new section 153D

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

reassessment in\ncases where search has been conducted under section 132 or requisition\nis made under section 132A, does not provide for any approval for such\nassessment.\n\n50.2 A new section 153D

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

reassessment in\ncases where search has been conducted under section 132 or requisition\nis made under section 132A, does not provide for any approval for such\nassessment.\n\n50.2 A new section 153D

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 4153 & 4008/Del/2025 (Assessment Year: 2012-13 & 2018-19) Dcit, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, Jmd Regent Room No. 269A, 2Nd Floor, Vs. Plaza, Mg Road, Gurgaon, Ara Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. Pan-Aahcs5999J

153D Section 148B (with Explanation 2 to Section 148) Applicable Period Search initiated between Search/survey initiated on or after 01.06.2003 to 31.03.2021 01.04.2021 but before 01.09.24 Context Search assessment under All cases where assessment / Section 153A/153C reassessment

ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

153D – No Order of assessment or re-assessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub-Section (1) of Section 153A or the assessment year referred to in Clause (b) of sub-section (ii) of Section 153B except with the prior approval

NANY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4 , NEW DELHI

In the result, all the appeals of the Assessees are allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

153D – No Order of assessment or re-assessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub-Section (1) of Section 153A or the assessment year referred to in Clause (b) of sub-section (ii) of Section 153B except with the prior approval

NEERU DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4 , NEW DELHI

In the result, all the appeals of the Assessees are allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

153D – No Order of assessment or re-assessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub-Section (1) of Section 153A or the assessment year referred to in Clause (b) of sub-section (ii) of Section 153B except with the prior approval

POONAM DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

153D – No Order of assessment or re-assessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub-Section (1) of Section 153A or the assessment year referred to in Clause (b) of sub-section (ii) of Section 153B except with the prior approval

SANJAY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

153D – No Order of assessment or re-assessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub-Section (1) of Section 153A or the assessment year referred to in Clause (b) of sub-section (ii) of Section 153B except with the prior approval

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

153D – No Order of assessment or re-assessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub-Section (1) of Section 153A or the assessment year referred to in Clause (b) of sub-section (ii) of Section 153B except with the prior approval

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

153D – No Order of assessment or re-assessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub-Section (1) of Section 153A or the assessment year referred to in Clause (b) of sub-section (ii) of Section 153B except with the prior approval

SANJAY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

153D – No Order of assessment or re-assessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub-Section (1) of Section 153A or the assessment year referred to in Clause (b) of sub-section (ii) of Section 153B except with the prior approval

RAJNISH TALWAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

153D – No Order of assessment or re-assessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub-Section (1) of Section 153A or the assessment year referred to in Clause (b) of sub-section (ii) of Section 153B except with the prior approval

ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

153D – No Order of assessment or re-assessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in Clause (b) of Sub-Section (1) of Section 153A or the assessment year referred to in Clause (b) of sub-section (ii) of Section 153B except with the prior approval