GULSHAN HOMES AND INFRASTRUCTURE (P) LTD,NEW DELHI vs. DR. MANOJ KUMAR, DCIT, CENTRAL CIRCLE-31, NEW DELHI

In the result, the appeal of the assessee is partly allowed

TDS of third parties, statements of Shri Gulshan\nNagpal etc and therefore, is legally untenable and void ab initio. Moreover, this is not a\nsatisfaction note to initiate any proceedings under section 153C

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE -13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

153C was issued for the AY concerned; 3.1. That the concerned assessment year is not covered by any of the AY mentioned u/s 153B of the Income Tax Act, 1961 requiring any Page 16 of 26 ITA Nos.3643 to 3647/Del/2025 prior statutory approval u/s 153D of the Income Tax Act, 1961. That Ld DCIT has exercised her discretion under

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE - 13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

153C was issued for the AY concerned; 3.1. That the concerned assessment year is not covered by any of the AY mentioned u/s 153B of the Income Tax Act, 1961 requiring any Page 16 of 26 ITA Nos.3643 to 3647/Del/2025 prior statutory approval u/s 153D of the Income Tax Act, 1961. That Ld DCIT has exercised her discretion under