https://www.taxtmi.com/caselaws?id=782427 ITAT Delhi (AT) upheld the order of CIT(A) deleting the addition made in assessment framed u/s 153C for AY 2013-14. It was held that AY 2013-14 fell outside the permissible block of six assessment years as prescribed under s.153C, reckoned from the date of satisfaction and handing over of seized material. Since the jurisdictional condition of being within the six-year block was not satisfied, the assessment itself was invalid and any addition made therein could not be sustained. The Revenue's grounds were rejected and its appeal dismissed. en-us Tue, 28 Oct 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782427 ITAT Delhi (AT) upheld the order of CIT(A) deleting the addition made in assessment framed u/s 153C for AY 2013-14. It was held that AY 2013-14 fell outside the permissible block of six assessment years as prescribed under s.153C, reckoned from the date of satisfaction and handing over of seized material. Since the jurisdictional condition of being within the six-year block was not satisfied, the assessment itself was invalid and any addition made therein could not be sustained. The Revenue's grounds were rejected and its appeal dismissed. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782427