Ajay Gupta Vs DCIT (ITAT Delhi)
The ITAT Delhi considered the assessee’s appeal against the order of the Commissioner of Income Tax (Appeals)-30, New Delhi dated 16.06.2025, arising from an assessment completed under Section 144 read with Section 153C of the Income Tax Act, 1961 for AY 2015-16. The assessment order was passed on 16.03.2024.
A search under Section 132 was conducted in the case of M/s. Hans Group on 06.01.2021, during which documents/data relating to the assessee, a person other than the searched person, were seized. A satisfaction note was recorded on 28.06.2022 and notice under Section 153C was issued on 29.06.2022. The assessee’s case had earlier been transferred to DCIT, Central Circle-31, New Delhi under Section 127 by order dated 14.02.2022. The assessee contended that the assessment was barred by limitation under Section 153B(1)(b)(ii).
The assessee relied upon the Supreme Court decision in Super Malls Pvt. Ltd Vs. PCIT 423 ITR 281 and the Bombay High Court decision in Vijay Bihari Kandhari Vs. ACIT in Writ Petition No. 2764 of 2022 dated 17.11.2025. The assessee submitted that where the Assessing Officer of the searched person and the other person is the same, there is no requirement to transmit the seized material to himself. According to the assessee, once the case was transferred to the same Assessing Officer handling the searched person’s case and seized material, the limitation period was required to be reckoned from 14.02.2022.
