2025 (7) TMI 249

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.... 3628/Del/2018 2008-09 CIT(A)-2, Gurgaon 28.02.2018 DCIT, CC-II, Faridabad 25.03.2015 153A(1)(b) r.w.s. 143(3) 2. 3629/Del/2018 2009-10 15.01.2018 30.03.2015 153A(1)(b) r.w.s. 143(3) 3. 3630/Del/2018 2010-11 15.01.2018 30.03.2015 153A(1)(b) r.w.s. 143(3) 4. 3631/Del/2018 2011-12 15.01.2018 30.03.2015 153A(1)(b) r.w.s. 143(3) 5. 3632/Del/2018 2012-13 30.01.2018 30.03.2015 153A(1)(b) r.w.s. 143(3 6. 3633/Del/2018 2013-14 30.01.2018 30.03.2015 153B(1)(b) r.w.s. 143(3) ITA No. 3628/Del/2018 - Asst Year 2008-09 - Assessee Appeal 2. Though the assessee has raised several grounds before us, the preliminary issue to be decided in this a....

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....nt Year 2008-09 falls beyond the period of 6 years and hence no assessment could be framed under section 153C of the Act for the Assessment Year 2008-09 in the case of the assessee. Hence the entire assessment framed is beyond jurisdiction and is hereby quashed. Since the entire assessment is quashed, the adjudication of other factual and legal grounds raised by the assessee becomes academic in nature and they are left open. 5. In the result, the appeal of the assessee is allowed. ITA No. 3629/Del/2018 - Asst Year 2009-10 - Assessee Appeal ITA No. 3630/Del/2018 - Asst Year 2010-11 - Assessee Appeal ITA No. 3631/Del/2018 - Asst Year 2011-12 - Assessee Appeal ITA No. 3632/Del/2018 - Asst Year 2012-13 - Assessee Appeal 6. Ide....

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....tice under section 153C of the Act stood issued to the assessee on 18-9-2014. There is no document placed on record by both the sides as to on which date the satisfaction note was recorded by the Learned AO in terms of section 153C of the Act. Since the notice under section 153C of the Act was issued to the assessee on 18-9-2014, the date of search qua the assessee becomes 18-9-2014 in view of the decision of the Hon'ble Supreme Court in the case of CIT vs Jasjit Singh reported in 155 taxmann.com 155 (SC). Accordingly, the years under consideration i.e. Assessment Years 2009-10 to 2012-13 would become unabated / completed assessments on the date of search on 18-9-2014 qua the assessee herein. In the absence of any incriminating material fou....