Appeal dismissed as approving authority approved assessment order as per section 153D: ITAT Delhi

Aravali Infrabuild Private Limited Vs ACIT (ITAT Delhi) ITAT Delhi held that approving authority has approved the assessment order as per provisions under section 153D of the Income Tax Act. Accordingly, appeal challenging the same stands dismissed. Facts- A search and seizure operation u/s 132 of the Income-tax Act, 1961 was conducted on 23.07.2015 and subsequent dates in different business and residential premises of Deepak Agarwal, Mukesh Kumar and others, group of cases based at Delhi. It was found by the Investigation Wing that a group of entry operators were providing accommodation entri...