DCIT, CENTRAL CIRCLE-15, DELHI, DELHI vs. GEETA ARORA, DELHI

PER SATBEER SINGH GODARA, JM

This Revenue’s appeal ITA No.401/Del/2025 with assessee’s cross objection C.O. No. 80/Del/2025 for assessment year 2011-
12, arise against the Commissioner of Income Tax (Appeals)-26 [in short, the “CIT(A)”], Delhi’s order dated 13.11.2024 passed in case no. 26/10127/2010-11, involving proceedings under section 153C
Assessee by Sh. Ved Jain, Adv.
Ms. Uma Upadhayay, CA
Sh. Aditya Garg, AR
Department by Sh. Rajesh Chardra, CIT(DR)
Date of hearing
13.08.2025
Date of pronouncement
13.08.2025

ITA No.401/Del/2025 &
C.O. No. 80/Del/2025

2 | P a g e r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.
2. We first of all note that there arises the former legal issue of validity of the impugned assessment itself herein as the learned departmental authorities had carried out the search in question on 02.11.2017 followed by initiation of section 153C notice issued to the assessee on 01.02.2022 culminating in the impugned assessment framed in her case on 29.12.2022. 3. This being the clinching factual position, learned CIT(DR) could hardly dispute that the assessment year involved herein is 2011-12 i.e. beyond the maximum time period of 10 assessment years from the date of section 153C satisfaction i.e. 01.02.2022
relevant to assessment year 2022-23. Various recent judicial precedents CIT-7 Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del),
Vs. Jasjit Singh (2024) 465 ITR 101 (SC) have already settled the issue against the department that the date of satisfaction u/s 153C(1) first proviso which has to be construed as the date of search for the purpose of computing the corresponding assessment

ITA No.401/Del/2025 &
C.O. No. 80/Del/2025

3 | P a g e years in question as the case herein. We thus hold the impugned assessment dated 29.12.2022 as not sustainable in law in very terms.
4. We further note that the learned Assessing Officer had obtained section 153D common approval in assessee’s case on 29.12.2022 which is not sustainable in law in light of PCIT Vs. Shiv
Kumar Nayyar (2024) 467 ITR 186 (Del.) that such a failure vitiates the entire assessment itself.

All other pleadings between the parties stand rendered academic.
5. This Revenue’s appeal ITA No.401/Del/2025 is dismissed and assessee’s cross objection C.O. No.80/Del/2025 is allowed in above terms. A copy of this common order be placed in the respective case files.
Order pronounced in the open court on 13th August, 2025 (MANISH AGARWAL)
JUDICIAL MEMBER

Dated: 13th August, 2025. RK/-