Section 153C Time-Bar Checkmate: AYs Beyond 10 Years Cannot Be Touched

DCIT Vs Arun Gupta (ITAT Delhi)

Revenue filed appeals against CIT(A)’s order deleting protective additions made in the hands of Arun Gupta. AO had made protective additions in Assessee’s hands & substantive additions in M/s Transline Technologies Ltd. Assessee relied on Tribunal’s order in DCIT Vs Transline Technologies Ltd. (ITA 3693/Del/2025, order dated 07.11.2025), wherein Tribunal—following Delhi HC judgment in Ojjus Medicare Pvt Ltd (161 taxmann.com 160)—held that AYs 2011-12 & 2012-13 fall beyond the permissible 10-year block u/s 153C, Please become a Premium member. If you are already a Premium member, login here to access the full content.