DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. DS SPICECO PVT LTD, DELHI

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ITA 3621/DEL/2025Status: DisposedITAT Delhi29 October 2025AY 2016-17Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)3 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessment years in question did not fall within the block period of six assessment years as stipulated in Section 153C of the Act. The Ld.CIT(A) had correctly considered the facts and decided that the assessments could not be made under Section 153C.

What were the facts?

The Revenue preferred appeals against the orders of the Commissioner of Income-tax (Appeals) which had set aside assessments made under Section 153C of the Income Tax Act, 1961. The appeals arose from orders dated 31.03.2023, passed by the DCIT.

What were the issues?

Whether the assessment years involved fall within the six-year block period for invoking Section 153C of the Income Tax Act, 1961. Whether the assessments under Section 153C were validly made.

Which sections of the Income-tax Act were involved?

Section 153C,Section 143(3),Section 153A

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCHES: E : NEW DELHI

Before: SHRI ANUBHAV SHARMA

For Appellant: Shri R.S. Singhvi, CA &, Shri Satyajeet Goel, Advocate;
For Respondent: Ms Ankush Kalra, Sr. DR
Hearing: 16.10.2025Pronounced: 29.10.2025

ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Revenue against the orders dated 14.02.2025 of the Commissioner of Income-tax (Appeals)-24, New Delhi (hereinafter referred to as the ld. First Appellate Authority or ‘the Ld. FAA’ for short) in Appeals No.CIT(A), Delhi-24/10199/2013-14 and No.CIT(A), Delhi- 24/10823/2015-16 arising out of the appeals before it against the orders dated 31.03.2023 passed u/s 153C r.w.s. 143(3) of the Income Tax Act, 1961

1.

ITAs No.3620 & 3621/Del/2025 (hereinafter referred as ‘the Act’) by the DCIT, Central Circle-07, New Delhi (hereinafter referred to as the Ld. AO).

2.

Primarily, the grounds raised by the Revenue appear to be superfluous as the ld.CIT(A), following the decision of the Hon’ble Delhi High Court in CIT v. RRJ Securities Ltd. [2015] 62 taxmann.com 391 (Delhi) and the judgement of the Hon’ble Supreme Court in CIT v. Jasjit Singh (2025) 476 ITR 15, has held that the present two assessment years do not fall in the block period of six assessment years as mentioned in section 153C of the Act. No case of any harmonious interpretation of section 153A of the Act and 153C of the Act is left out to be decided by this bench. The ld.CIT(A) has duly taken into consideration the facts as reflected in the impugned order to hold that the assessments for the years in hand could not have been made by invoking the provisions of section 153C of the Act. Thus there is no substance in grounds. The appeals are dismissed.

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