Appeals Dismissed as Consolidated Approval for Search Assessments Found Mechanical

PCIT-7 Vs Shivgori Builders Pvt. Ltd. (Delhi High Court)

The Delhi High Court addressed a group of appeals filed by the Revenue under Section 260A of the Income Tax Act. The Court first condoned the delay of 812 days in re-filing the appeals and disposed of the applications. The main appeals challenged a common Income Tax Appellate Tribunal (ITAT) order dated 8 February 2023 relating to Assessment Years 2006-07, 2007-08, and 2008-09. The Revenue argued that the questions raised in these appeals were the same as those already decided by the Court in earlier matters, including decisi

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