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Section 153C Assessments Quashed for Excluded Block Period & Lack of Incriminating Material: ITAT Delhi
Case Law Details
- Case Name
- Rishi Pal Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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Rishi Pal Vs DCIT (ITAT Delhi)
The Delhi ITAT disposed of five appeals relating to Assessment Years (AYs) 2012-13, 2014-15, 2015-16, 2016-17 and 2017-18 arising from assessments framed under Section 153C read with Section 143(3) of the Income-tax Act, 1961. Since all appeals involved common jurisdictional issues, they were heard together. The Tribunal observed that where the legal foundation of an assessment fails, the consequential assessment cannot survive, and therefore examined the jurisdictional grounds before considering the merits.
For AY 2012-13, the principal issue wa...
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