Assessments Beyond Ten-Year Block Invalid Under Section 153C: ITAT Delhi

DCIT Vs Transline Technologies Ltd (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT) Delhi delivered a common order in the case of DCIT vs. Transline Technologies Ltd., arising out of appeals filed by the Revenue and cross-objections filed by the assessee for Assessment Years (AYs) 2011–12 and 2012–13. The appeals challenged the order of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 28.02.2025, which had held that the block period for assessment under Section 153C of the Incom

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