GURUCHARAN SINGH HORA,RAIPUR vs. DCIT,CENTRAL CIRCLE-8, DELHI

ITA 1806/DEL/2025Status: DisposedITAT Delhi31 December 2025AY 2020-215 pages
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What did the Tribunal hold?

The tribunal held that the assessment under section 153A was flawed due to the issuance of a second warrant of authorization. Additions based on evidence from third-party premises should have been made under section 153C, not 153A. Cash found at the assessee's premises was confirmed due to failure to provide a cogent explanation.

What were the facts?

The assessee challenged the assessment proceedings under section 153A, arguing it was not a 'regular' assessment. The tribunal noted a second warrant of authorization was issued, covering the assessment year. Additions were made based on evidence found at a third party's premises and cash found at the assessee's premises.

What were the issues?

Whether the assessment framed under section 153A was valid when a second warrant of authorization was issued. Whether additions based on evidence from third-party premises could be made under section 153A instead of section 153C.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 153C,Section 69A,Section 115BBE,Section 292C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

Hearing: 24.12.2025Pronounced: 31.12.2025

PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/APL/S/250/2024-25/1072270642(1), dated 17.01.2025 involving proceedings under section 153A r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

Learned counsel representing the assessee raises his first and foremost legal argument that both the lower authorities have erred in law and on fact in framing the impugned section 153A r.w.s. 143(3) assessment than a “regular” one under section 143(3)

The order continues below.

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