https://www.taxtmi.com/caselaws?id=767830 ITAT Delhi quashed an assessment order passed u/s 143(3) for AY 2013-14, ruling it should have been completed u/s 153C instead. The tribunal found that since satisfaction note for initiating proceedings u/s 153C was recorded on 10/10/2024 and AY 2013-14 fell within the block period (AY 2009-10 to 2014-15), the assessment was procedurally incorrect. Following precedent from Jasjit Singh case affirmed by Delhi HC, the tribunal allowed the assessee's appeal and quashed the assessment order dated 27/03/2015. en-us Fri, 07 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767830 ITAT Delhi quashed an assessment order passed u/s 143(3) for AY 2013-14, ruling it should have been completed u/s 153C instead. The tribunal found that since satisfaction note for initiating proceedings u/s 153C was recorded on 10/10/2024 and AY 2013-14 fell within the block period (AY 2009-10 to 2014-15), the assessment was procedurally incorrect. Following precedent from Jasjit Singh case affirmed by Delhi HC, the tribunal allowed the assessee's appeal and quashed the assessment order dated 27/03/2015. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767830