2026 (4) TMI 469

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.... SHARMA, JM: This appeal is preferred by the Revenue against the order dated 08.01.2025 of the Ld. CIT(A)-30 (hereinafter referred as Ld. First Appellate Authority or in short Ld. 'FAA') in DIN :ITBA/APL/M/250/2024- 25/1071987178(1) arising out of the order dated 30.12.2022 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') passed by the DCIT, CC-31, New Delhi for AY:....

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....the assessee. The proposition of law settled by Hon'ble Supreme Court in Jasjit Singh (supra) and Hon'ble Delhi High Court in Ojjus Medicare Pvt. Ltd. (supra) have been relied wherein it is held that the date for accounting six preceding assessment years for the purpose of making assessment u/s 153Cof the Act in the case of person other than searched person shall be the date of handing over the se....