TaxTMI 
TaxTMI 
2026 (6) TMI 780
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....order dated 28.03.2024 under section 153C r.w.s 144 of the Act by the Assessing Officer, DCIT, Circle - 32, New Delhi pertaining to Assessment Years 2010-11 and 2011-12 respectively. 2. Since the above captioned appeals were heard together and facts in issues are identical, both the appeals are being disposed of by this common order for the sake of convenience and brevity. 3. The challenge in the grounds raised by the Revenue is in respect of the ld. CIT(A)'s action in holding that block periods for assessment u/s 153C r.w. 153A of the Act have to be calculated from the date of receipt of the books of account, documents or assets seized by the Assessing Officer of the non-searched person and not from the date of initiation of search b....
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....ear relevant to the previous year in which search is conducted or requisition is made, begins from A.Ys. 2014-15 to 2023-24. The ld AR vehemently argued that the impugned AYs 2010-11 and 2011-12, is therefore, out of the block of ten assessment years for which assessment could be made and therefore the Assessing Officer cannot assume jurisdiction for making assessment u/s 153C of the Act. The ld. counsel for the assessee also strongly relied upon the latest decision of the Hon'ble Delhi High Court in the case of Ojjus Medicare Pvt Ltd & Others [2024] 161 taxmann.com 160 (Delhi) order dated 03.04.2024. 8. We have heard the rival submissions and have perused the relevant material on record. We find that this issue of the date of search....
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....er: "First Proviso to Section 153C introduces a legal fiction on the basis of which the commencement date for computation of the six year or the ten-year block is deemed to be the date of receipt of books of accounts by the jurisdictional AO. The identification of the starting block for the purposes of computation of the six and the ten year period is governed by the First Proviso to Section 153C, which significantly shifts the reference point spoken of in Section 153A(1), while defining the point from which the period of the "relevant assessment year" is to be calculated, to the date of receipt of the books of accounts, documents or assets seized by the jurisdictional AO of the non-searched person. The shift of the relevant date i....
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.... Delhi High Court as above, declares that as per first proviso of section 153C of the Act, the commencement date for computation of the six assessment years is deemed to be the date of receipt of books of account/materials/asset, belonging/pertaining to non-searched person, by the jurisdictional Assessing Officer of the non-searched person. In other words, date of recording of the satisfaction u/s 153C in the case of the searched person qua the non-searched person becomes date of search in the case of non-searched person [the assessee in the present case]. 11. In the instant case of the assessee (non-searched person), the deemed date of search would become the date of recording of satisfaction i.e., 31.11.2022. The assessment year releva....