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ITAT Delhi Quashes 153C Assessment Beyond 10 Years – Revenue Appeal Dismissed
Case Law Details
- Case Name
- DCIT Vs Vikas Associates Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Vikas Associates Pvt. Ltd. (ITAT Delhi)
Revenue filed appeal against order of CIT(A) deleting additions of Rs.35,00,000/- u/s 69A & Rs.1,05,000/- u/s 69C, arising from assessment framed u/s 153C.
Assessee challenged the validity of proceedings, contending that AY 2012-13 fell beyond the block of 10 years prescribed u/s 153C r.w.s. 153A. Reliance was placed on Supreme Court ruling in CIT Vs Jasjit Singh (2023 SCC OnLine SC 1265) & Delhi High Court judgment in PCIT Vs Ojjus Medicare Pvt. Ltd. (2024 SCC OnLine Del 2439). CIT(A) accepted the plea & quashed assessment, holdi...
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