DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-17, DELHI, DELHI vs. ASHWANI KUMAR GUPTA, LUCKNOW

ITA 3020/DEL/2025Status: DisposedITAT Delhi28 October 2025AY 2013-1415 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the block period for assessment under Section 153C is to be calculated from the date the documents are handed over to the jurisdictional AO of the non-searched person, not the date of the original search. Consequently, the assessment for AY 2012-13 was beyond the permissible period.

What were the facts?

A search was conducted in the Alankit Group on 18.10.2019, and documents pertaining to the assessee were found. The AO of the searched person handed over these documents to the assessee's AO on 22.06.2022, who then issued a notice under Section 153C on 23.06.2022. The assessment order was passed on 31.03.2023 for AY 2012-13.

What were the issues?

The key issue was whether the block period for assessment under Section 153C should be calculated from the date of the search or the date of receipt of documents by the jurisdictional AO of the non-searched person, and if the assessment was time-barred.

Which sections of the Income-tax Act were involved?

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

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “C”, DELHI

Before: SH. M BALAGANESH & SH. SUDHIR KUMAR

Hearing: 10/09/2025Pronounced: 28/10/2025

PER SUDHIR KUMAR, JUDICIAL MEMBER :

These appeals by the Revenue are directed against the separate orders of the Ld. CIT(A)-26, New Delhi pertaining to A.Y. 2012-13 & 2013-14 arising

out the separate assessment orders passed u/s.153C r.w.s. 143(3) of the Income Tax Act, 1961, (in short ‘the Act’). Since identical grounds have been raised in both the appeals, hence, appeals were heard together and disposed off by this common order for the sake of convenience, by dealing with the facts of the assessment year 2012-13, being lead case wherein, the following grounds have been raised:-

1.

The Ld. CIT(A) erred in relying on the judgement of Hon’ble Delhi High Court in the case o

The order continues below.

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