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153C Time-Barred: ITAT Quashes Assessments Outside Block Period Based on Satisfaction Note Date
Case Law Details
- Case Name
- Asshok Kumar Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Delhi
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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 ...
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