2025 (2) TMI 1439

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....ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax, ['Ld. CIT' for short] dated 31/07/2024 for the Assessment Year 2014-15. 2. None appeared for the Assessee. 3. Brief facts of the case are that, an order u/s 153C of the Act has been passed by the A.O. on 30/12/2022 by assessing the income of the Assessee at ....

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....he A.O., however, fairly submitted that the year under consideration i .e. Assessment Year 2014-15, will not come under the block Assessment Years as the search has been carried out on 22/02/2016 and the satisfaction recorded by the A.O. of the Assessee on 09/02/2022 which being the deemed date of search for the purpose of initiation of the assessment under Section 153C(1) of the Act. 5. Per co....