2026 (5) TMI 1330

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....h. Sanjeev Kwatra, CA ORDER PER C.N. PRASAD, J.M. All these appeals are filed by the revenue against different orders of the Ld. CIT(A), Delhi for the A.Ys. 2010- 11 to 2013-14 in holding that the assessments framed are barred by limitation. 2. Heard rival contentions and perused the orders of the authorities below. On perusal of the orders of the AO/CIT(A) we observed that a search an....

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....t shall be on 07.02.2023 and the first assessment year will be A.Y. 2024- 25 and the ten preceding assessment years will end with assessment year 2014-15. Thus, the assessments framed u/s. 153C for the A.Ys 2010-11 to 2013-14 are out of block period of 10 years, in view of the decision of the Hon'ble Jurisdictional High Court in the case of PCIT Vs. Ojjus Medicare Pvt. Ltd. (161 taxmann.com 160). ....