GEETANJALI BHAYANA,DELHI vs. DCIT CENTRAL CIRCLE-32 DELHI, NEW DELHI

u/s 148 of the Act as per the amended\nprovisions. Before going further, we examine the provisions of section\n153C of the Act, which reads as under:\n153C.Assessment of income of any other person.—\n(1) \"Notwithstanding anything contained in section 139, section 147,\nsection 148, section 149, section 151 and section 153, where the\nAssessing Officer is satisfied that

JCIT(OSD), JHANDEWALAN vs. NARENDRA AGGARWAL, FARIDABAD

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

Bench: Shri Sudhir Kumar & Shri Manish Agarwaljcit (Osd), Jhandewalan, Vs. Narendra Aggarwal, Delhi H.No. 467, Sector-21-A, Fardidabad, Haryana (Pan: Aagpa1441D) (Appellant) (Respondent) Assessee By : Dr.Rakesh Gupta, Adv., Sh. Somil Agarwal, Adv., Saksham Agarwal, Ca & Deepesh Garg, Adv. Revenue By : Ms. Amisha S. Gupt, Cit Dr Date Of Hearing : 04.11.2025 Date Of Order : 19.12.2025 O R D E R Per Sudhir Kumar, Jm :

147. section 148. section 149 section 151 and section 153. in the case of a person where a search is initialed under section 132 or books of account, 8 other documents or any assets are requisitioned under section 132A after the 31st day of May. 2003.The Assessing Officer shall— (a) issue notice to such person requiring him to furnish within

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28 , NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs