2025 (8) TMI 1254

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.... dated 28.08.2017 passed by DCIT, Central Circle, Noida (hereinafter referred as the Assessing Officer or in short AO) passed u/s. 143(3) of the Act, for the Assessment Year 2015-16. 2. At the time of hearing ld. AR has submitted that assessee is only pressing the additional ground no. 2 which is reproduced below:- That without prejudice under the facts and cirumctances the impugned asstt. Should have been correctly framed u/s. 153C against incorrectly framed u/s. 143(3), hence, it is illegal and unsustainable in law. 3. The ld. AR has submitted that the assessment concluded u/s. 143(3) of the Act was without jurisdiction as search on Yadav Singh Group was conducted on 27.11.2014 which is relevant to AY 2015-16. It was submit....

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....hat in case of other person period for which they were required to file returns commence only from date when material was forwarded to their jurisdictional Assessing Officer. The judgment of Hon'ble Delhi High Court in the case of PCIT vs. Ojjus Medicare P. Ltd. [2024] 161 taxmann.com 160 (Delhi) and CIT vs. RRJ Securities Ltd. [2015] 62 taxmann.com 391 (Delhi) were also relied. 5. The ld. DR on the contrary submitted that there is no error in the assumption of jurisdiction. 6. Giving thoughtful consideration to the rival submissions, we find that this issue has been dealt by CIT(A) in para 5.3 as follows:- 5.3. As regards to the detailed submission of the ld. AR of the appellant regarding legal issue for issue of notice u/s.....