https://www.taxtmi.com/caselaws?id=783119 ITAT Delhi-AT held the assessment for AY 2014-15 under s.153C to be invalid and quashed it as barred by limitation. Search and seizure were conducted on a third-party group in October 2019, and documents pertaining to the assessee were received by the jurisdictional AO on 24.06.2022. Relying on the HC ruling in Ojjus Medicare, the Tribunal held that the "relevant assessment year" block of six years under s.153C must be reckoned from the year of such receipt, i.e., AY 2022-23 going back to AY 2017-18, thereby excluding AY 2014-15. The assessee's additional grounds were allowed. en-us Fri, 28 Nov 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783119 ITAT Delhi-AT held the assessment for AY 2014-15 under s.153C to be invalid and quashed it as barred by limitation. Search and seizure were conducted on a third-party group in October 2019, and documents pertaining to the assessee were received by the jurisdictional AO on 24.06.2022. Relying on the HC ruling in Ojjus Medicare, the Tribunal held that the "relevant assessment year" block of six years under s.153C must be reckoned from the year of such receipt, i.e., AY 2022-23 going back to AY 2017-18, thereby excluding AY 2014-15. The assessee's additional grounds were allowed. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783119