Assessment u/s 143(3) Invalid When Case Falls in 153C Block Period: ITAT Delhi

DCIT Vs Aman Agarwal (ITAT Delhi)

Revenue Appeal Dismissed – Assessment u/s 143(3) Invalid When Case Falls in 153C Block Period

The Delhi ITAT dismissed the Revenue’s appeal and upheld the CIT(A)’s order holding that the assessment framed under Section 143(3) was without jurisdiction since the case squarely fell within the block period governed by Section 153C. The Tribuna

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