₹4 Cr Allegation Fails as Wrong Search Year Invalidates 153C Notice

DCIT Vs Falguni Suryakant Thakar (ITAT Delhi)

Wrong Search Year, Wrong Jurisdiction: Date of Receipt, Not Date of Search, Governs 153C Limitation- Beyond Ten Years, Beyond Law: 153C Notice Held Time-Barred Despite ₹4 Cr Allegation

Ahmedabad ITAT upheld quashing of assessment u/s 153C for AY 2009-10 in case of DCIT Vs. Falguni Suryakant Thakar, holding that assumption of jurisdiction was barred by limitation & contrary to settled law. S

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