ORDER

PER SATBEER SINGH GODARA, JM

This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Delhi’s-25 DIN and order no. ITBA/APL/S/250/2024- 25/1070873223(1), dated 04.12.2024 involving proceedings under section 153C r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

2. We notice at the outset during the course of hearing that the assessee herein is aggrieved against both the learned lower authorities’ action invoking section 153C of the Act against him in furtherance to a search and seizure operation dated 17.08.2020 carried out in case of Sh. Pranjil Batra Group of cases. His first and foremost argument is that the learned lower authorities have not even taken recourse to recording of a proper section 153C satisfaction; and, therefore, we ought to quash the same. Our attention is further drawn to the fact that the tribunal has already decided the instant issue in the assessee’s favour and against the department on above legal issue.

3. The Revenue has drawn strong support from both the learned lower authorities’ action inter alia init