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Section 153C Proceedings Quashed as Time-Barred & Below ₹50 Lakh Threshold: ITAT Delhi
Case Law Details
- Case Name
- Neha Gupta Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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Neha Gupta Vs ACIT (ITAT Delhi)
Section 153C Proceedings Quashed as Time-Barred and Below ₹50 Lakh Threshold: ITAT Delhi Follows Delhi High Court
The Delhi Bench of the ITAT allowed the assessee’s appeals for AYs 2014-15 and 2015-16 and quashed the notices issued under section 153C as well as the consequential assessment orders, holding them to be barred by limitation and without jurisdiction.
The Tribunal noted that the satisfaction note was recorded on 23.06.2022 and notice under section 153C was issued on 29.06.2022. On these dates, the impugned assessment years fell beyond the permissi...
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