2025 (2) TMI 395

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..... had approved the AO's section 153D proposal vide common note on 27.03.2014 in a mechanical manner without giving due consideration to the entire search/scrutiny records enclosed therewith. We accordingly quote cases Shiv Kumar Nayyar [2024 (6) TMI 29 - DELHI HIGH COURT], Anuj Bansal [2024 (7) TMI 852 - SC ORDER] and MDLR Hotels (P.) Ltd. . [2024 (8) TMI 1138 - DELHI HIGH COURT] to quash the impug .....

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..... older u/s 153D of the Act; issued to the learned Assessing Officer culminating in his Assessment order dated 27.03.2014. 4. Learned CIT DR very fairly states that the department has indeed complied with our proceeding directions. Our attention is further invited to the learned Addl. CIT, Central Range-6, New Delhi approval dated 27.03.2014 forming part of the case record. 5. The department could .....

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