153C Time-Barred: ITAT Quashes Assessments Outside Block Period Based on Satisfaction Note Date

Asshok Kumar Vs DCIT (ITAT Delhi) 153C Time-Barred: ITAT Quashes Assessments Outside Block Period Based on Satisfaction Note Date Delhi ITAT, Bench ‘C’, in Ashok Kumar vs. DCIT (ITA Nos. 3192–3194/Del/2025, AYs 2010-11 to 2012-13) & Lekhraj vs. DCIT (ITA No. 3180/Del/2025, AY 2012-13), vide common order dated 22.12.2025, quashed the impugned assessments framed u/s 153C r.w.s. 143(3) as without jurisdiction and barred by limitation. The cases arose out of a search in Navin Mahipal Group on 16.10.2019, where certain documents allegedly relating to the Assessees were found. Proceedings ...