2025 (8) TMI 1707

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....ent : Sh. Rajesh Chardra, CIT(DR) ORDER PER SATBEER SINGH GODARA, JM This Revenue's appeal ITA No.401/Del/2025 with assessee's cross objection C.O. No. 80/Del/2025 for assessment year 2011- 12, arise against the Commissioner of Income Tax (Appeals)-26 [in short, the "CIT(A)"], Delhi's order dated 13.11.2024 passed in case no. 26/10127/2010-11, involving proceedings under section 153C r.w.s. 144....

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....edents CIT-7 Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) have already settled the issue against the department that the date of satisfaction u/s 153C(1) first proviso which has to be construed as the date of search for the purpose of computing the corresponding assessment years in ques....