Wrong Starting Point for Section 153C Renders Assessment Time-Barred

DCIT Vs Meena Mehra (ITAT Delhi)

ITAT Delhi: For ‘Other Person’, Six-Year Block u/s 153C to Be Reckoned from Date of Receipt of Material / Satisfaction Note – Revenue Appeal Dismissed

The Delhi Bench of the ITAT dismissed the Revenue’s appeal for AY 2021-22 and upheld the order of the CIT(A), holding that in the case of a person other than the searched person, the six-assessment-year block for the purpose of section 153C has to be computed from the date on

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