https://www.taxtmi.com/caselaws?id=782729 ITAT Delhi allowed the assessee's appeal and quashed the notice issued u/s 153A and the consequential assessment for AY 2010-11. It held that, given the search on 18.10.2019, Explanation 1 to s.153A mandates that the ten-year block of assessable years runs from AY 2020-21 back to AY 2011-12. AY 2010-11 falls outside this statutory block, rendering the notice and assessment without jurisdiction and barred by limitation. Relying on binding HC precedent, the Tribunal concluded that the Assessing Officer committed a fundamental jurisdictional error, and the proceedings were void ab initio. The appeal was decided against the Revenue. en-us Fri, 07 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782729 ITAT Delhi allowed the assessee's appeal and quashed the notice issued u/s 153A and the consequential assessment for AY 2010-11. It held that, given the search on 18.10.2019, Explanation 1 to s.153A mandates that the ten-year block of assessable years runs from AY 2020-21 back to AY 2011-12. AY 2010-11 falls outside this statutory block, rendering the notice and assessment without jurisdiction and barred by limitation. Relying on binding HC precedent, the Tribunal concluded that the Assessing Officer committed a fundamental jurisdictional error, and the proceedings were void ab initio. The appeal was decided against the Revenue. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782729