CIT v. Jasjit Singh

155 Taxmann.com 155Supreme Court of India2023#371 most cited

What is CIT v. Jasjit Singh authority for?

For assessments under Section 153C concerning a non-searched person, the relevant date for calculating the block of assessment years is the date on which the jurisdictional Assessing Officer of that person assumes possession of the seized material, not the date of the original search. This date determines the look-back period for reopening assessments under Section 153A read with 153C.

235

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

CIT v. Jasjit Singh · Section 153C · Section 153A · search assessment · non-searched person · third party assessment · date of reckoning · relevant date · seized material possession · block assessment years · assessment under 153C · jurisdictional AO

Also reported as

458 ITR 437295 Taxmann 612

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 1961Section 153DSection 148Section 143(2)

Issues it is cited on

section 153(c)(1)section 153(c)section 153c(1)abatement of assessmentblock periodsatisfaction noteretraction of statementsection 153a(1)section 131(1)statement under section 132(4)section 153a(1)(b)search assessment

Judgments citing CIT v. Jasjit Singh

DCIT CENTRAL CIRCLE-28, NEW DELHI vs. SHRI HARISH CHANDRA AGARWAL, NEW DELHI

ITA 8478/DEL/2025[2015-16]Status: DisposedITAT Delhi15 Apr 2026AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year : 2015-16

For Appellant: Shri Salil Kapoor, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR
Section 153CSection 153C(1)

…sment year relevant to the previous year in which the satisfaction note was drawn / notice u/s 153C issued. The period of six years that could be reopened by the AO thus terminates with the AY 2016-17. 5. Hon’ble Supreme Court in CIT vs. Jasjit Singh (2023) 458 ITR 423 (SC) and Hon’ble Delhi High Court decision in case of CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del) and PCIT (Central-1) Vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del) have held that the date of reckoning of calculating 6 assessment years for reopening post search assessment in case of Non searched person would be when the seiz…

DCIT, CENTRAL CIRCLE-14, NEW DELHI, JHANDEWALAN EXTN. vs. SHYAM SUNDER VERMA, MODEL TOWN-III

In the result, the appeal filed by the Department of Revenue is dismissed

ITA 8072/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumardcit Vs. Shyam Sunder Verma Central Circle 14 R-66/2, Model Town-Iii New Delhi North West Delhi 110009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acbpv 9328 D Appellant .. Respondent

For Appellant: Sh. Sandeep Goel, AdvFor Respondent: Ms. Monika Singh, CIT-DR
Section 127Section 132Section 142(1)Section 143(2)Section 143(3)Section 153BSection 153CSection 153DSection 250

…ented by an asset, then analogous to section 153A, the AO of other person is authorised to issue notice under section 153C for 3 more years also. Reliance has placed on the recent judgment of Hon'ble Supreme Court in the case of CIT-14 vs. Jasjit Singh [2023] 458 ITR 437 (SC) dated 26.09.2023 The Hon'ble Supreme Court in the aforesaid case has reproduced the amended provisions of Section 153C by the Finance Act, 2017 and interpreted the legislative intent behind inserting the first proviso to Section 153C(1) of the Act by stating that that the Parliamentary intent to enact the proviso was to cater not merely to t…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27 , NEW DELHI vs. PARVESH KUMAR, DELHI

ITA 8453/DEL/2025[2011-12]Status: DisposedITAT Delhi08 Apr 2026AY 2011-12

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaita Nos.8452 & 8453/Del/2025 (Assessment Years: 2010-11 & 2011-12) Dcit, Central Circle-27 Vs. Parvesh Kumar Room No. 348, E-2, Ara 260, Payalamohalla, Centre, Jhandewalan, Extn Badarpur, New Delhi – 110055 Delhi - 110044 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aszpk1455C Appellant .. Respondent

For Appellant: Ms. Monika Ghai, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 127Section 132Section 153ASection 153C

…, to hold that the assessment order passed by the AO are liable to be annulled. P a g e | 4 ITA Nos. 8452 & 8453/Del/2025 Parvesh Kumar (AYs: 2010-11 & 2011-12) 5. As, the law stands settled by decision of Hon’ble Supreme Court in CIT vs. Jasjit Singh (2023) 458 ITR 423 (SC) and Hon’ble Delhi High Court decision in case of CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del) and PCIT (Central-1) Vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del) that the date of reckoning of calculating 6 assessment years for reopening post search assessment in case of Non searched person would be when the seized material was…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27, NEW DELHI vs. PARVESH KUMAR, DELHI

ITA 8452/DEL/2025[2010-11]Status: DisposedITAT Delhi08 Apr 2026AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaita Nos.8452 & 8453/Del/2025 (Assessment Years: 2010-11 & 2011-12) Dcit, Central Circle-27 Vs. Parvesh Kumar Room No. 348, E-2, Ara 260, Payalamohalla, Centre, Jhandewalan, Extn Badarpur, New Delhi – 110055 Delhi - 110044 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aszpk1455C Appellant .. Respondent

For Appellant: Ms. Monika Ghai, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 127Section 132Section 153ASection 153C

…, to hold that the assessment order passed by the AO are liable to be annulled. P a g e | 4 ITA Nos. 8452 & 8453/Del/2025 Parvesh Kumar (AYs: 2010-11 & 2011-12) 5. As, the law stands settled by decision of Hon’ble Supreme Court in CIT vs. Jasjit Singh (2023) 458 ITR 423 (SC) and Hon’ble Delhi High Court decision in case of CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del) and PCIT (Central-1) Vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del) that the date of reckoning of calculating 6 assessment years for reopening post search assessment in case of Non searched person would be when the seized material was…

DCIT, DELHI vs. SUBODH KANT SAHAY HUF, DELHI

ITA 8444/DEL/2025[2014-15]Status: DisposedITAT Delhi08 Apr 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Amitabh Shukladcit Vs. Subodh Kant Sahay Huf Room No. 348, E-2, Ara 302, Navsansadvihar, Centre, Jhandewalan, Sector-22 Plat 4, Extn. New Delhi Dwarka, Raj Nagar-Ii 110055 Delhi – 110077 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajhs1872H Appellant .. Respondent Appellant By : Sh. Sumitlalchandani, Adv. Sh. Shivamyadav, Adv. Ms. Ananya Kapoor, Adv. Respondent By : Sh. Mahesh Kumar, Cit, Dr Date Of Hearing 30.03.2026 Date Of Pronouncement 08.04.2026 O R D E R Per Anubhav Sharma, Jm:

For Appellant: Sh. SumitLalchandani, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 132Section 153CSection 153C(1)

…ct would be from AY: 2017-18 to AY: 2023-24. While the present assessment year fall beyond the block of 6 years. P a g e | 3 Subodh Kumar Sahay HUF (AY: 2014-15) 3. The law as stands settled by decision of Hon’ble Supreme Court in CIT vs. Jasjit Singh (2023) 458 ITR 423 (SC) and Hon’ble Delhi High Court decision in case of CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del) and PCIT (Central-1) Vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del) is that the date of reckoning of calculating 6 assessment years for reopening post search assessment in case of Non searched person would be when the seized material…

M/S UTC SOFTECH (P) LTD.,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, HARYANA

In the result, appeal of the Assessee is allowed in the very terms

ITA 5843/DEL/2025[2014-15]Status: DisposedITAT Delhi08 Apr 2026AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar

Section 132(1)(A)Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153A(1)(a)Section 153CSection 45

…mpugned assessment order is bad in law and against the facts and circumstances of the case, more so when assessment order was not passed u/s. 153C, more so in view of the judgement of Hon’ble Supreme Court of India in the case of CIT vs. Jasjit Singh (2023) 458 ITR 437. 3. That having regard to the facts and circumstances of the case, action of AO in assuming the jurisdiction and passing the impugned assessment order u/s. 143(3) is illegal and void ab initio as no notice u/s. 153C has been issued / served upon the assessee nor any satisfaction has been recorded u/s. 153C. Ld. Counsel for the assessee further…

PADMA LOGISTICS PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-5, NEW DELHI

In the result, the appeal of the Assessee is allowed

ITA 4938/DEL/2025[2015-16]Status: DisposedITAT Delhi11 Mar 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshpadma Logistics Pvt. Ltd, Vs. Dcit, Gf-, P-14, Kalakaar Street, Central Circle-5, Burra Bazar, Kolkata, Wb Jhandewalan, Delhi (Appellant) (Respondent) Pan: Aahcp1175H

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 132Section 132ASection 143(3)Section 153A(1)Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Padma Logistics Pvt. Ltd, Vs. DCIT, GF-, P-14, Kalakaar Street, Central Circle-5, Burra Bazar, Kolkata, WB Jhandewalan, Delhi (Appellant) (Respondent) PAN: AAHCP1175H Assessee by : Shri Raj Kumar Gupta, CA Shri J. P. Sharma, CA Revenue by: Shri Dayainder Singh Sidhu, CIT DR Date of Hearing 08/01/2026 Date of pronouncement 11/03/2026 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.4938/Del/2025 for AY 2015-16, arises out of the order of the ld Commi…

ABC GOLD PALACE,TIRUVARUR vs. ITO, CENTRAL CIRCLE-3(3), CHENNAI

ITA 2463/CHNY/2025[2020-21]Status: DisposedITAT Chennai25 Feb 2026AY 2020-21

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.: 2460, 2461, 2462 & 2463/Chny/2025 निर्धारण वर्ष/Assessment Years: 2017-18, 2018-19, 2019-20 & 2020-21 M/S. Abc Gold Palace, 14-A, Mela Veethi, Thiruthuraipoondi, Tiruvarur – 614 713. Pan: Aanfa 5950Eе (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement The Deputy Commissioner Vs. Of Income Tax, Central Circle 3(3), Chennai (प्रत्यर्थी/Respondent) : Dr. Abhishek Murali, Ca (Through Virtual Mode) : Shri Shiva Srinivas, Cit : 25.02.2026 : 25.02.2026 आदेश/ Order Per Bench: These Appeals Filed By The Assessee Are Directed Against Four Different Orders Of Commissioner Of Income Tax (Appeals), Chennai-20, All Dated 26.05.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant

Section 132Section 132ASection 148Section 153CSection 153C(1)Section 153C(3)Section 250Section 3

…e case, no other date will come into picture for the purpose of determination of initiation of search for other person. At this juncture, it would be apposite to refer the judgement rendered by the Hon'ble Apex Court in CIT Vs. Jasjit Singh reported in [2023] 458 ITR 437 (SC), wherein, it was held on the aspect as to whether the first proviso to Section 153C would apply only for the purpose of abatement of pending proceedings or otherwise. 45. When a similar contention was raised before the Hon'ble Supreme Court in the aforesaid case of CIT Vs. Jasjit Singh, the same was recorded in the said judgement as “.......…

ABC GOLD PALACE,TIRUVARUR vs. ITO, CENTRAL CIRCLE-3(3), CHENNAI

ITA 2462/CHNY/2025[2019-20]Status: DisposedITAT Chennai25 Feb 2026AY 2019-20
Section 132Section 132ASection 139Section 147Section 148Section 149Section 151Section 153Section 153CSection 153C(1)

…e case, no other date will come into picture for the purpose of determination of initiation of search for other person. At this juncture, it would be apposite to refer the judgement rendered by the Hon'ble Apex Court in CIT Vs. Jasjit Singh reported in [2023] 458 ITR 437 (SC), wherein, it was held on the aspect as to whether the first proviso to Section 153C would apply only for the purpose of abatement of pending proceedings or otherwise. 45. When a similar contention was raised before the Hon'ble Supreme Court in the aforesaid case of CIT Vs. Jasjit Singh, the same was recorded in the said judgement as “.......…

ABC GOLD PALACE,TIRUVARUR vs. ITO, CENTRAL CIRCLE-3(3), CHENNAI

ITA 2461/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Feb 2026AY 2018-19

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.: 2460, 2461, 2462 & 2463/Chny/2025 निर्धारण वर्ष/Assessment Years: 2017-18, 2018-19, 2019-20 & 2020-21 M/S. Abc Gold Palace, 14-A, Mela Veethi, Thiruthuraipoondi, Tiruvarur – 614 713. Pan: Aanfa 5950Eе (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement The Deputy Commissioner Vs. Of Income Tax, Central Circle 3(3), Chennai (प्रत्यर्थी/Respondent) : Dr. Abhishek Murali, Ca (Through Virtual Mode) : Shri Shiva Srinivas, Cit : 25.02.2026 : 25.02.2026 आदेश/ Order Per Bench: These Appeals Filed By The Assessee Are Directed Against Four Different Orders Of Commissioner Of Income Tax (Appeals), Chennai-20, All Dated 26.05.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant

Section 132Section 132ASection 148Section 153CSection 153C(1)Section 153C(3)Section 250Section 3

…e case, no other date will come into picture for the purpose of determination of initiation of search for other person. At this juncture, it would be apposite to refer the judgement rendered by the Hon'ble Apex Court in CIT Vs. Jasjit Singh reported in [2023] 458 ITR 437 (SC), wherein, it was held on the aspect as to whether the first proviso to Section 153C would apply only for the purpose of abatement of pending proceedings or otherwise. 45. When a similar contention was raised before the Hon'ble Supreme Court in the aforesaid case of CIT Vs. Jasjit Singh, the same was recorded in the said judgement as “.......…

ABC GOLD PALACE,TIRUVARUR vs. ITO, CENTRAL CIRCLE-3(3), CHENNAI

ITA 2460/CHNY/2025[2017-18]Status: DisposedITAT Chennai25 Feb 2026AY 2017-18
Section 132Section 132ASection 139Section 147Section 148Section 149Section 151Section 153Section 153CSection 153C(1)

…e case, no other date will come into picture for the purpose of determination of initiation of search for other person. At this juncture, it would be apposite to refer the judgement rendered by the Hon'ble Apex Court in CIT Vs. Jasjit Singh reported in [2023] 458 ITR 437 (SC), wherein, it was held on the aspect as to whether the first proviso to Section 153C would apply only for the purpose of abatement of pending proceedings or otherwise. 45. When a similar contention was raised before the Hon'ble Supreme Court in the aforesaid case of CIT Vs. Jasjit Singh, the same was recorded in the said judgement as “.......…

NITINBHAI POPATBHAI SAVANI,SURAT vs. DCIT, CENTRAL CIRLE 2, SURAT

In the result, both the appeals of the assessee are allowed

ITA 791/SRT/2025[2014-15]Status: DisposedITAT Surat17 Feb 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 132Section 143(3)Section 153ASection 153CSection 153C(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 790/SRT/2025 (Assessment Year: 2014-15) Nareshbhai Babubhai Savani, Principal Commissioner of Vs. A-19, Aksardeep Society, Income-tax, Singanpore Char Rasta, Ved Central, Surat Road, Katargam S.O., Dabholi BO, Surat-395004 [PAN : AXRPS 8765 N] I.T.A. No. 791/SRT/2025 (Assessment Year: 2014-15) Nitinbhai Popatbhai Savani, Principal Commissioner of Vs. Plot No. 35/36, Narayanmuni Income-tax, Nagar Society, Ved Gam, Near Central, Surat Gurukul, Ved Road, Katargam, Surat-395…

NARESHBHAI BABUBHAI SAVANI,SURAT vs. DCIT CENTRAL CIRCLE 2, SURAT

In the result, both the appeals of the assessee are allowed

ITA 790/SRT/2025[2014-15]Status: DisposedITAT Surat17 Feb 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 132Section 143(3)Section 153ASection 153CSection 153C(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 790/SRT/2025 (Assessment Year: 2014-15) Nareshbhai Babubhai Savani, Principal Commissioner of Vs. A-19, Aksardeep Society, Income-tax, Singanpore Char Rasta, Ved Central, Surat Road, Katargam S.O., Dabholi BO, Surat-395004 [PAN : AXRPS 8765 N] I.T.A. No. 791/SRT/2025 (Assessment Year: 2014-15) Nitinbhai Popatbhai Savani, Principal Commissioner of Vs. Plot No. 35/36, Narayanmuni Income-tax, Nagar Society, Ved Gam, Near Central, Surat Gurukul, Ved Road, Katargam, Surat-395…

DCIT, DELHI vs. SHARPI AGARWAL, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 7062/DEL/2025[2016-17]Status: DisposedITAT Delhi12 Feb 2026AY 2016-17

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singhassessment Year: 2016-17 Vs. Sharpi Agarwal, Dcit, Room No.- 348, E-2, 52-56, Sfs Flats, Ashok Ara Centre, Vihar Phase Iv, Jhandewalan Extn. New Delhi-110055. New Delhi-110055, New Delhi. Pan: Afnpa0503J (Appellant) (Respondent)

Section 132Section 153CSection 153C(1)Section 69C

…ation of such liable notice was liable to be quashed. 4. The Ld. CIT(A) noted that the notice under Section 153C of the Act was issued on 15.11.2022. The Ld. CIT(A) thereafter examining decision of the Hon’ble Supreme Court in the case of CIT Vs. Jasjit Singh 458 ITR 437(SC) and of the Hon’ble Delhi High Court in the case of Principal Commissioner of Income-tax (Central-1) vs. Ojjus Medicare (P.) Ltd. & Others dated 03.04.2024 in ITA 52/2024 noted that the period of six assessment years as per the decision of the Hon'ble jurisdictional High Court of Delhi in the case of Ojjus (supra) means six years prior to the…

DCIT, DELHI vs. SHIVLI AGARWAL, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 7045/DEL/2025[2016-17]Status: DisposedITAT Delhi11 Feb 2026AY 2016-17

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 132Section 153CSection 153C(1)Section 68Section 69ASection 69C

…ation of such liable notice was liable to be quashed. 4. The Ld. CIT(A) noted that the notice under Section 153C of the Act was issued on 15.11.2022. The Ld. CIT(A) thereafter examining decision of the Hon’ble Supreme Court in the case of CIT Vs. Jasjit Singh 458 ITR 437(SC) and of the Hon’ble Delhi High Court in the case of Principal Commissioner of Income-tax (Central-1) vs. Ojjus Medicare (P.) Ltd. & Others dated 03.04.2024 in ITA 52/2024 noted that the period of six assessment years as per the decision of the Hon'ble jurisdictional High Court of Delhi in the case of Ojjus (supra) means six years prior to the…

DCIT, DELHI vs. SHIVLI AGARWAL, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 7044/DEL/2025[2015-16]Status: DisposedITAT Delhi11 Feb 2026AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 132Section 153CSection 153C(1)Section 68Section 69ASection 69C

…ation of such liable notice was liable to be quashed. 4. The Ld. CIT(A) noted that the notice under Section 153C of the Act was issued on 15.11.2022. The Ld. CIT(A) thereafter examining decision of the Hon’ble Supreme Court in the case of CIT Vs. Jasjit Singh 458 ITR 437(SC) and of the Hon’ble Delhi High Court in the case of Principal Commissioner of Income-tax (Central-1) vs. Ojjus Medicare (P.) Ltd. & Others dated 03.04.2024 in ITA 52/2024 noted that the period of six assessment years as per the decision of the Hon'ble jurisdictional High Court of Delhi in the case of Ojjus (supra) means six years prior to the…

DCIT, DELHI vs. SHIVLI AGARWAL, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 7043/DEL/2025[2014-15]Status: DisposedITAT Delhi11 Feb 2026AY 2014-15

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 132Section 153CSection 153C(1)Section 68Section 69ASection 69C

…ation of such liable notice was liable to be quashed. 4. The Ld. CIT(A) noted that the notice under Section 153C of the Act was issued on 15.11.2022. The Ld. CIT(A) thereafter examining decision of the Hon’ble Supreme Court in the case of CIT Vs. Jasjit Singh 458 ITR 437(SC) and of the Hon’ble Delhi High Court in the case of Principal Commissioner of Income-tax (Central-1) vs. Ojjus Medicare (P.) Ltd. & Others dated 03.04.2024 in ITA 52/2024 noted that the period of six assessment years as per the decision of the Hon'ble jurisdictional High Court of Delhi in the case of Ojjus (supra) means six years prior to the…

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

ITA 2712/DEL/2025[2017-18]Status: DisposedITAT Delhi04 Feb 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(b)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 4153 & 4008/DEL/2025 (ASSESSMENT YEAR: 2012-13 & 2018-19) DCIT, Central Circle-20, Room No. 269A, 2nd Floor, ARA Centre, Jhandewalan Extn., Delhi-110055. APPELLANT Vs. Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAHCS5999J RESPONDENT ITA Nos. 2708 to 2717/Del/2025 (ASSESSMENT YEAR: 2013-14 to 2022-23) Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAH…

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

ITA 2709/DEL/2025[2014-15]Status: DisposedITAT Delhi04 Feb 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(b)Section 250

…ime when the material unearthed in the search is handed over to the jurisdictional AO. The import of this legal fiction is no longer res integra bearing in mind the judgment of the Supreme Court in CIT v. Jasjit Singh (2023) 155 taxmann.com 155/295 Taxman 612/458 ITR 437/2023 SCC Online SC 1265 and the whole line of precedents rendered by our High Court which were noticed in Ojjus Medicare Private Limited. Those decisions have consistently held that in the case of a non-searched entity, it is the date of hand over of material, as opposed to that of the actual search which would constitute the starting point for r…

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

ITA 2708/DEL/2025[2013-14]Status: DisposedITAT Delhi04 Feb 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 4153 & 4008/Del/2025 (Assessment Year: 2012-13 & 2018-19) Dcit, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, Jmd Regent Room No. 269A, 2Nd Floor, Vs. Plaza, Mg Road, Gurgaon, Ara Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. Pan-Aahcs5999J

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…ime when the material unearthed in the search is handed over to the jurisdictional AO. The import of this legal fiction is no longer res integra bearing in mind the judgment of the Supreme Court in CIT v. Jasjit Singh (2023) 155 taxmann.com 155/295 Taxman 612/458 ITR 437/2023 SCC Online SC 1265 and the whole line of precedents rendered by our High Court which were noticed in Ojjus Medicare Private Limited. Those decisions have consistently held that in the case of a non-searched entity, it is the date of hand over of material, as opposed to that of the actual search which would constitute the starting point for r…

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