₹4 Crore Addition Deleted Because Jurisdiction Collapsed Under Section 153C

DCIT Vs Falguni Suryakant Thakar (ITAT Ahmedabad) ₹4 Crore Cash Allegation Dies on Jurisdiction:- 153C Jurisdiction Collapses: ITAT Ahmedabad Quashes ₹4 Cr Addition & Penalty for AY 2009-10; Receipt Date, Not Search Date, Is the Key: ITAT Invalidates 153C Notice Beyond Limitation The Ahmedabad “C” Bench of the ITAT, vide order dated 30.12.2025 in DCIT v. Falguni Suryakant Thakar (IT(SS)A No. 94/Ahd/2025; ITA No. 1563/Ahd/2025 & CO No. 87/Ahd/2025, AY 2009-10), dismissed the Revenue’s appeals on quantum and penalty and upheld quashing of assessment u/s 153C by the CIT(A), hold...