https://www.taxtmi.com/caselaws?id=781428 ITAT-Delhi (AT) dismissed the Revenue's appeal for AY 2014-15, holding the section 153C assessment dated 03.02.2024 unsustainable as it was initiated beyond the permissible period. The tribunal accepted that the satisfaction date is the date of handing over of documents and noted the aggregate amounts in the relevant years did not exceed prescribed limits. The CIT(A)'s reasoning was upheld and the impugned assessment quashed; all other pleadings were rendered academic. en-us Fri, 19 Sep 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781428 ITAT-Delhi (AT) dismissed the Revenue's appeal for AY 2014-15, holding the section 153C assessment dated 03.02.2024 unsustainable as it was initiated beyond the permissible period. The tribunal accepted that the satisfaction date is the date of handing over of documents and noted the aggregate amounts in the relevant years did not exceed prescribed limits. The CIT(A)'s reasoning was upheld and the impugned assessment quashed; all other pleadings were rendered academic. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781428