ITAT Delhi Holds Assessment Beyond Six-Year Limit Invalid Under Section 153C

DCIT Vs Richfield Goods Pvt. Ltd. (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT) Delhi heard an appeal filed by the Revenue challenging the order of the Commissioner of Income Tax (Appeals) [CIT(A)] that had deleted an addition made under Section 153C of the Income Tax Act, 1961. The CIT(A) had held that the assessment year 2013–14 was not covered within the block of six assessment years as prescribed under Section 153C of the Act.

The Departmental Representative (DR) relied on the assessment order passe

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