Case Law Details
Indian National Congress Vs DCIT (Delhi High Court)
Approaching court few days before expiry of time for completion of assessment u/s. 153C not justifiable: Delhi HC
Delhi High Court held that petitioner has approach the court only a few days before the time for completion of assessment u/s. 153C of the Income Tax Act would expire. Accordingly, court held that there is no justification to interdict the assessment proceedings at this belated stage by invoking our jurisdiction under Article 226 of the Constitution.
Facts- Vide the present petition, the petitioner mainly challenges the initiation of proceedings u/s. 153C of the Income Tax Act. Petitioner alleges that the respondent seeks to undertake an assessment pertaining to AYs‘ 2014-15 to 2020-21. However, the assessment which is proposed to be undertaken for AYs 2014-15, 2015-16 and 2016-17 would be barred by the period of limitation as raised by virtue of the First Proviso to Section 153C of the Act.
Petitioner further alleges that in the absence of an explicit reference to the incriminating material or asset that may have been discovered year wise and a failure to establish a connection between such material and the total income of each of the six AYs‘, invalidates the initiation of action u/s. 153C of the Act.
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