Section 153C Six-Year Block Runs From Satisfaction Note Date

DCIT Vs Basheshar Dayal HUF (ITAT Delhi)

153C Time-Bar Strikes Again — SLP Pending Can’t Stretch Limitation Beyond Six Years

Delhi ITAT dismissed Revenue’s batch appeals in group cases of Basheshar Dayal, Ankur Gupta (HUF) & Anisha Gupta, holding that assessments framed u/s 153C beyond six AYs were barred by limitation. Tribunal upheld CIT(A)’s view that the Please become a Premium member. If you are already a Premium member, login here to access the full content.