SARANGABANI KRIBAKARAN,CHENNAI vs. DCIT,CIRCLE1(2), CHENNAI

The appeals stand allowed accordingly

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.1233/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) & 2.आयकरअपील सं./ Ita No.1234/Chny/2023 (िनधा)रण वष) / Assessment Year: 2011-12) Shri Sarangabani Kirubakaran Dcit बनाम/ 17/6, First Pillayar Koil Street, Circle-1(2) Vs. Ekkatuthangal, Chennai-600 032. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bumpk-0892-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms.T.V.Muthu Abirami,(Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Sr.Dr सुनवाईकीतारीख/Date Of Hearing : 25-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 04-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2009- 10 & 2011-12 Arises Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-18, Chennai, [Cit(A)] Dated 13-09-2023 In The Matter Of Separate Assessments Framed By The Ld. Ao U/S.153C R.W.S. 153A R.W.S. 143(3) Of The Act. During Hearing, Ld. Ar Raised A Pertinent Additional Ground Of Appeal To Submit That Considering The Date Of Satisfaction Note, These Assessments Are Liable To Be Quashed Being Barred By Limitation. Reliance Has Been Placed On The Decision Of Hon’Ble Supreme Court In The Case Of Cit Vs. Jasjit Singh (155 Taxmann.Com 155). The Copy Of The Same Has Been Placed On Record. The Additional Ground Of Appeal Read As Under: -

u/s 153C was drawn by AO of the present assessee. 4. The effect of amendment made by Finance Act 2017, as referred to by Ld. CIT-DR, has already been considered by Hon’ble Delhi High Court in bunch of appeals titled as Ojus Medicare Pvt. Ltd. (161 Taxmann.com 160). The summary of conclusions of Hon’ble Court