2025 (2) TMI 915

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..... R PER ANUBHAV SHARMA, JM: The assessee has come in appeal against the order dated 28.02.2017 passed by the Commissioner of Income Tax (Appeals)-IV, Kanpur (hereinafter referred as Ld. First Appellate Authority or in short 'FAA') in Appeal No. CIT(A)- IV/60/DCIT-CC/DDN/2015-16/284, for the assessment year 2011-12 against the assessment order dated 30.03.2015 passed u/s 153C read with section 143( .....

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..... ssessee's in case of assessment u/s 153C, was not a valid assessment and there was violation of the mandatory provisions of section 153D of the Act which require the approval to be issued after application of mind to the assessment record and incriminating materials. We find that the case of the assessee is squarely covered on facts with the case relied by the learned DR in the case of Uttarkhand .....

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