RAJESH GANDHI,NEW DELHI vs. SANGHPRIYA SINGH, DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI

ITA 662/DEL/2025Status: DisposedITAT Delhi29 January 2026AY 2019-201 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the assessment proceedings under Section 153C for AY 2012-13 were barred by limitation as it fell outside the ten-year block period. The appeals for AY 2019-20 to 2021-22 were dismissed as they were rendered infructuous.

What were the facts?

During a search related to another individual, a part payment receipt for a property sale involving the assessee was found. The Assessing Officer (AO) made an addition based on this receipt under Section 153C.

What were the issues?

Whether the assessment proceedings under Section 153C were initiated within the prescribed time limit. Whether the appeals for subsequent assessment years were infructuous.

Which sections of the Income-tax Act were involved?

Section 153C,Section 144,Section 68

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Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 662/Del/2025 [Assessment Year: 2019-20] Rajesh Gandhi, 67-68, Sector-25, Pocket-2, Rohini, New Delhi-110085. PAN- AZFPG7938P Central Circle-28, New Delhi-110055.

Revenue ITA No.- 663/Del/2025 [Assessment Year: 2020-21] Rajesh Gandhi, 67-68, Sector-25, Pocket-2, Rohini, New Delhi-110085. PAN- AZFPG7938P Vs Sanghpriya Singh, DCIT, Central Circle-28, New Delhi-110055.

Assessee Revenue ITA No.- 664/Del/2025 [Assessment Year: 2021-22] Rajesh Gandhi, 67-68, Sector-25, Pocket-2, Rohini, New Delhi-110085. PAN- AZFPG7938P Vs Sanghpriya Singh, DCIT, Central Circle-28, New Delhi-110055.

Assessee Revenue ITA No- 661/Del/2025 and other appeals Rajesh Gandhi and Ramesh Gandhi ITA No.- 661/Del/2025 [Assessment Year: 2012-13] Rajesh Gandhi, 67-68, Sector-25, Pocket-2, Rohini, New Delhi-110085. PAN- AZFPG7938P Vs Sanghpriya Singh, DCIT, Central Circle-28, New Delhi-110055.

Assessee Revenue ITA No.- 657/Del/2025 [Assessment Year: 2012-13] Ramesh Gandhi, 67-68, Sector-25, Pocket-2, Rohini, New De

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