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Earlier Section 263 Action Cannot Justify Fresh 153C Assessment
Case Law Details
- Case Name
- JCIT (OSD) Vs Narendra Aggarwal (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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JCIT (OSD) Vs Narendra Aggarwal (ITAT Delhi)
No Incriminating Material, Wrong Year & Consolidated Satisfaction – Delhi ITAT Upholds Quashing of 153C Assessment Despite Earlier 263 Proceedings
Delhi ITAT, Delhi Bench ‘E’, in JCIT (OSD) Vs Narendra Aggarwal (ITA No.1017/Del/2025; AY 2015-16; order dated 19-12-2025), dismissed the Revenue’s appeal and upheld the CIT(A)’s order quashing the assessment framed u/s 153C r.w.s. 143(3). The Tribunal held that assumption of jurisdiction itself was invalid on multiple, independent grounds.
The Tribunal noted that AY 2015-16 was a comple...
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