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Facts
The revenue appealed against an order of the CIT(A) regarding the computation of a six-assessment-year block period for assessment under section 153C of the Income Tax Act. The CIT(A) held that for an assessee other than the searched person, the block period should be calculated from the date of receipt of books of accounts by the jurisdictional officer.
Held
The Tribunal noted that the Assessing Officer calculated the six-year block period from the date of search, while the assessee's satisfaction note was recorded later. The Tribunal relied on decisions of the Supreme Court and the Delhi High Court.
Key Issues
Whether the six-assessment-year block period for assessment under section 153C of the Income Tax Act should be computed from the date of search or the date of receipt of books of accounts by the jurisdictional officer for an assessee other than the searched person.
Sections Cited
143(3), 153C
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Income Tax Appellate Tribunal, “B” BENCH, DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
Date of Hearing 20.01.2026 Date of Pronouncement 23.01.2026 O R D E R PER ANUBHAV SHARMA, JM:
P a g e | Meena Mehra (AY: 2021-22) This appeal is preferred by the revenue against the order dated 23.01.2025 of the Ld. Commissioner of Income Tax (Appeals)-30 (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/APL/M/250/2024-25/1072465386(1) arising out of the order dated 31.12.2022 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the Assessing Officer, DCIT, Central Circle-31, New Delhi for AY: 2021-22.
On hearing both the sides we find that the assessee succeeded before the Ld. First Appellate Authority on the basis that for the present Assessment Year 2021-22, Ld. CIT(A) considered that in case of assessee, being person other than searched, the terminal pint for computing six assessment years block period would be the date of receipt of books of accounts by the Jurisdictional Officer of such ‘other person’ and this date shall be considered relevant for calculation of six assessment years for making assessment u/s. 153C of the Act and reliance has been placed on the decision of the Hon’ble Supreme Court in the case of CIT_14 Vs. Jasjit Singh (2023) (458) ITR 437 (SC) and of Hon’ble Jurisdictional High Court of Delhi in Ojjus
P a g e | Meena Mehra (AY: 2021-22) Medicare Pvt. Ltd. 2024 161 taxmann.com 160 [Delhi] and ld. DR was unable to cite any other law to the contrary which would be applicable to the facts of the present case, as admittedly Assessing Officer has calculated the six year block period for assessments u/s. 153C of the Act from the date of search on 16.01.2021, while admittedly, the AO of the assessee recorded self- satisfaction note on 30.08.2022.
Thus, we find no substance in the grounds of the revenue as raised and the appeal of the revenue is dismissed.
Order pronounced in the open court on 23.01.2026