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₹4 Crore Addition Deleted Because Jurisdiction Collapsed Under Section 153C
Case Law Details
- Case Name
- DCIT Vs Falguni Suryakant Thakar (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Ahmedabad
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DCIT Vs Falguni Suryakant Thakar (ITAT Ahmedabad)
₹4 Crore Cash Allegation Dies on Jurisdiction:- 153C Jurisdiction Collapses: ITAT Ahmedabad Quashes ₹4 Cr Addition & Penalty for AY 2009-10; Receipt Date, Not Search Date, Is the Key: ITAT Invalidates 153C Notice Beyond Limitation
The Ahmedabad “C” Bench of the ITAT, vide order dated 30.12.2025 in DCIT v. Falguni Suryakant Thakar (IT(SS)A No. 94/Ahd/2025; ITA No. 1563/Ahd/2025 & CO No. 87/Ahd/2025, AY 2009-10), dismissed the Revenue’s appeals on quantum and penalty and upheld quashing of assessment u/s 153C by the CIT(A), hold...
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