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Date of Satisfaction, Not Search, Governs U/s 153C Limitation Period
Case Law Details
- Case Name
- DCIT Vs Goldline International Finvest Limited (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Goldline International Finvest Limited (ITAT Delhi)
Date of Handover, Not Date of Search: Revenue Loses 153C Battle- Ten-Year Wall Holds Firm: Old AYs Safe from 153C Net
In DCIT Vs. Goldline International Finvest Ltd., ITA Nos.2898 & 2899/Del/2025, AYs 2011-12 & 2012-13, order dated 31.12.2025, Delhi ITAT dismissed Revenue’s appeals & upheld quashing of 153C assessments as time-barred beyond ten years.
Search u/s 132 was conducted in Alankit Group on 18.10.2019. Based on alleged incriminating material, satisfaction notes were recorded in June 2022 & notice u/s 153C ...
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