For Non-Searched Persons, Clock Starts on Receipt of Books – Revenue’s U/s 153C Theory Rejected

DCIT Vs Priyanka Gupta (ITAT Delhi)

ITAT Delhi dismissed the Revenue’s appeal for AY 2021-22 in Priyanka Gupta (legal heir of late Smt. Neeru Gupta), upholding the relief granted by CIT(A) on the correct reckoning of limitation for a non-searched person.

The Tribunal affirmed that where the assessee is Please become a Premium member. If you are already a Premium member, login here to access the full content.