AMOLAK SINGH BHATIA,BILASPUR vs. DCIT,CENTRAL CIRCLE-08, DELHI

ITA 3502/DEL/2025Status: DisposedITAT Delhi28 January 2026AY 2020-2122 pages
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What did the Tribunal hold?

The Tribunal held that the assessment order was passed without jurisdiction and was barred by limitation. The Tribunal found that the search proceedings were not concluded properly and the assessment order was not served within the prescribed time.

What were the facts?

A search was conducted on the assessee in February/March 2020. The assessment order for AY 2020-21 was passed on March 31, 2022, and emailed on April 1, 2022. The assessee argued that the assessment proceedings were invalid due to jurisdictional issues, limitation, and procedural defects.

What were the issues?

Whether the assessment proceedings under Section 153A were validly initiated and conducted, and whether the assessment order was passed within the period of limitation.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 153B,Section 143(3),Section 132(3),Section 132(8A),Section 153D,Section 69C,Section 69B,Section 69A

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Income Tax Appellate Tribunal, DELHI BENCHES ‘E’: NEW DELHI.

Before: SHRIS.RIFAUR RAHMAN & SHRI SUDHIR KUMAR

For Appellant: Shri Ajay Wadhwa, Advocate, Shri Shivam Garg, Advocate, Shri Mihir Kaushik, Advocate
For Respondent: Ms. Amisha S. Gupt, CIT DR
Hearing: 25.11.2026

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1.

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)-25, New Delhi [“Ld. CIT (A)”, for short] dated 28.03.2025 for the Assessment Year 2013-14. 2. Brief facts of the case are, a search was initiated under section 132 of the Income-tax Act, 1961 (for short 'the Act') on 27.02.2020 on Bhatia Group including the assessee, whose premises were also covered in the search. As per the assessment order, the last warrant was executed on the assessee on 21.11.2020. The case of the assessee was transferred from Central Circl

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