TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 1103
X X X X Extracts X X X X
X X X X Extracts X X X X
....at on the facts and circumstances of the case and in law, the Commissioner of Income Tax (Appeals) ['CIT(A)'] erred in not completely allowing the appeal filed by the appellant against the order dated 29.03.2023 passed by the assessing officer under section 153C r.w.s 143(3) of the Income Tax Act, 1961 ('the Act"). 1.1. That on the facts and circumstances of the case and in law, the initiation of proceedings under section 153C for assessment year 2014-15 is barred by limitation in terms of section 153C read with 4h proviso to section 153A, being assessment year falling beyond 6 years immediately preceding the assessment year relevant to the previous year of purported handing over of the seized material resulting in reco....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e facts and circumstances of the case and in law, the CIT(A)/ assessing officer erred in not appreciating that the jurisdictional notice dated 01.03.2022 under section 153C of the Act was illegal and void-ab-inito inasmuch as the same was issued by ACII, Central Circle 4, Delhi who was not the jurisdictional assessing officer of the Appellant, 1.7. That the CIT(A) erred in not appreciating that the assessing officer passed the assessment order by relying upon ex-parte material/evidences/statements collected/recorded behind the back of the appellant, without allowing opportunity of rebuttal/ crossexamination to the appellant, in gross violation of principles of natural justice and consequently the assessment order is illegal and bad....
X X X X Extracts X X X X
X X X X Extracts X X X X
....in the books of accounts. 2.2. That the CIT(A) further erred in not appreciating that the assessing officer erred in considering incorrect amounts for computing the amount of alleged unrecorded cash sales. 2.3. That the CIT(A) erred in not appreciating that no addition was made in the hands of Mr. Satender Tyagi during his assessment proceedings with respect to the alleged cash received by the appellant. 2.4. That the CIT(A)/ AO erred in not appreciating that the stock register and purchase register of the appellant was not disputed and therefore, no unrecorded sale could have taken place without any corroborating purchase of DG sets. 2.5. That the CIT(A) erred in confirming the addition made without prov....
X X X X Extracts X X X X
X X X X Extracts X X X X
....i.e. Assessee is on 26.10.2021. Thereafter, the AO of the assessee recorded satisfaction note on 24.01.2022. The Ld. Counsel for the assessee submitted that the block period for making assessment u/s.153C was considered by the AO taking the year of search in the case of A-Tek Enterprises Ltd. as first year and six preceding assessment years i.e. from A.Y.2019-20 to 2013-14 being six assessment years. 5. The Ld. Counsel for the assessee submits that in view of the decision of the Hon'ble Supreme Court in the case of CIT Vs. Jasjit Singh reported in 155 taxmann.com 154 and the decision of the Hon'ble Delhi High Court in the case of PCIT Vs. Ojjus Medicare Ltd., reported in 465 ITR 101, the year of handing over documents to the AO of non-se....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., we quash the assessment order framed u/s.153C of the Act dated 29.03.2023 for the A.Y.2014-15 and allow legal ground raised at 1.1 of grounds of appeal. 9. Since we have quashed the assessment framed on a legal ground we are not adjudicating the grounds taken by the assessee on merits since it would be academic in nature at this stage and thus they are left open. 10. In the result, the appeal of the assessee is allowed as indicated above. Order pronounced in the open court on 12.12.2025. ============= Document 1 DATE CHART . Date of Search on A-Tek Enterprises - 28.06.2018 . Date of handover of documents by the AO of searched person to AO of non-searched person 26.10.2021 . Date of recording satisfaction (date of sa....