DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. ARUN PATI TRIPATHI, BHILAI

आदेश / ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: These assessee’s and Revenue’s cross appeals ITA No.3501/Del/2025 and ITA No.4196/Del/2025 for assessment years 2020-21, are directed against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], New Delhi- 25’s common order dated 28.03.2025 having DIN & Document No. ITBA/APL/M/250/2024-25/1075173764(1) involving proceedings under section 153 r.w.s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA 3501/DEL/2025 ITA 3501/DEL/2025 ARUN PATI TRIPATHI ARUN PATI TRIPATHI 2. Hear both the parties. Case files perused. Hear both the parties. Case files perused.

No.3501/Del/2025 seeks to No.3501/Del/2025 seeks to press his first and foremost legal ground challenging his first and foremost legal ground challenging

validity of the assessment itself framed on 31.03.2022 validity of the assessment itself framed on 31.03.2022 u/s 153A r.w.s. 143( 153A r.w.s. 143(3) of

the Act which stands upheld in upheld in the lower appellate discussion. This is for the lower appellate discussion. This is for the

precise reason that the assessee refers to sect precise reason that the assessee refers to section 153A(1)(a) and (b) r.w.s. ion 153A(1)(a) and (b) r.w.s.

proviso(es) thereto given the fact that the to given the fact that the learned departmental authorities had earned departmental authorities had

carried out the search in question on 27.02.2020; search in question on 27.02.2020; and, therefore, the assessment the assessment

for AY 2020-21 i.e. the search year, 21 i.e. the search year, could have been framed unde ould have been framed under “normal” provisions only that that u/s 153A of the Act. that that u/s 153A of the Act. Learned CIT-DR, on the other DR, on the other

hand invites our attention to the assessment discussion at page hand invites our attention to the assessment discussion at page -1 in para 1 in para-1 that

the departmental authorities had in fact issue departmental authorities had in fact issued/executed a yet another warrant of another warrant of

authorization under section 132 in assessee’s case on 01.10.2020 which made rization under section 132 in assessee’s case on 01.10.2020 which made rization under section 132 in assessee’s case on 01.10.2020 which made

him assessable under section 153A him assessable under section 153A of the Act.

to the Assessing Officer’s remand report dated 24.04.2 to the Assessing Officer’s remand report dated 24.04.2024 filed before the 024 filed before the

CIT(A) at pages 217 to 218 of the paper book es 217 to 218 of the paper book that the search in questio search in question took

place on 27.02.2020 only. M place on 27.02.2020 only. Meaning thereby there is no even iota of discussion eaning thereby there is no even iota of discussion

in support of alleged warrant of authorization/search dated 01.10.2020 (supra). in support of alleged warrant of authorization/search dated 01.10.2020 (supra) in support of alleged warrant of authorization/search dated 01.10.2020 (supra)

We are of the considered view that once the assessing authority itself has filed a We are of the considered view that once the assessing authority itself has filed a We are of the considered view that once the assessing authority itself has filed a

supporting remand report in the assessee’s case, the same very much clinching supporting remand report in the assessee’s case, the same very much clinching supporting remand report in the assessee’s case, the same very much clinching

outcome against the department outcome against the department being binding in nature going by B.

Jayalakshmi v/s ACIT (2018 v/s ACIT (2018) 96 taxmann.com 486(Mad.) Commissioner of Commissioner of

ITA 3501/DEL/2025 ITA 3501/DEL/2025 ARUN PATI TRIPATHI ARUN PATI TRIPATHI Income Tax v. D. M. Purnesh (2020) 426 ITR 169 (Karn Income Tax v. D. M. Purnesh (2020) 426 ITR 169 (Karn). We accordingly a ). We accordingly are of the considered view that learned assessing o of the considered view that learned assessing officer’s impugned assessment fficer’s impugned assessment framed in the assessee’s case in the assessee’s case on 31.03.2022 u/s 153A of the Act is very much is very much a non-est one in the eyes of law one in the eyes of law which is hereby quashed in very terms in very terms. Ordered accordingly. All other remaining pleading All other remaining pleadings between the parties on merits stands between the parties on merits stands rendered academic. 5. This assessee’s appeal ITA No.3501/Del/2025 is allowed and the This assessee’s appeal ITA No.3501/Del/2025 is allowed and the This assessee’s appeal ITA No.3501/Del/2025 is allowed and the Revenue’s cross appeal ITA No.4196/Del/2025 is dismissed. Revenue’s cross appeal ITA No.4196/Del/2025 is dismissed. A copy of this A copy of this common order be placed in its respective case files. common order be placed in its respective case files. Order pronounced in the open court on 28/04/2026 Order pronounced in the open court on 28/04/2026. Sd/- Sd/- (SATBEER SINGH GODARA SATBEER SINGH GODARA) (NAVEEN CHANDR (NAVEEN CHANDRA) ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER Dated: 29.05.2026 f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, Asstt. Registrar, ITAT, New Delhi New Delhi