SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, DELHI
ITA 4218/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16
Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member
68. The jurisdictional AO would have to firstly be satisfied that the material received is likely to have a bearing on or impact the total income of years or years which may form part of the block of six or ten AYs' and thereafter proceed to place the assessee on notice under Section 153C. The power influence. Absent
