TaxTMI 
TaxTMI 
2026 (6) TMI 1113
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....ommon order. 3. The Revenue has raised following grounds of appeal in ITA No.8070/Del/2025 for AY 2017-18:- 1. Whether on the facts and circumstances of the case and in law. Ld. CIT(A) is correct in allowing relief on addition of Rs15,23,00,000 by relying on decision of Hon'ble Delhi High Court in case of Ojjus Medicare P Ltd? 2. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) is correct in holding that when date of search was 16.12.2016, then AY 2017-18, which pertains to search year, should be assessed u/s f 53C and not u/s 143(3) of the Act? 3. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) was correct in not appreciating that date of receipt of seized material has been considered as deemed date of search by Hon'ble Apex Court in case of Jasjit Singh only for purposes of counting number of years that can be re-opened u/s 153C and not for application of section lor assessment purposes? 4. Whether on the facts and circumstances of the case and in law, the Ld CIT(A) was justified in holding that block periods for assessment u/s 153C of the Income-tax Act. 1961, have to be cal....
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....that in its case the search was conducted on 18/10/2019 and that the satisfaction qua assessee was recorded by the AO of searched person on 14/2/2022. In this regard, it is submitted that in respect of the assessment proceedings under section 153C of the Act, the block period of six assessment years has to be reckoned from the date on which the seized material is received by the Assessing Officer having jurisdiction over the assessee (i.e., the "other person"). Thus, it has been indicated that the block of 6 assessment years to be reckoned from the date of deemed search u/s 153C would be AY's 2016-17 to AY's 2021-22. However, in the present case, the Assessing Officer has framed the assessment for AYs 2020-21 & 2021-22 under section 143(3) of the Act, disregarding the mandatory scheme of section 153C. Such an assessment, having been framed outside the statutory framework applicable to a case falling under section 153C, is without jurisdiction and liable to be quashed. In support of its contentions the Ld council has placed reliance upon the principle laid down by the Hon'ble ITAT Delhi in the case of JASJIT SINGH VERSUS ACIT, CENTRAL CIRCLE-11, NEW DELHI AND VICE-VERSA, 2014 ho....
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....53A as well as in section 153C of the Act. In this regard she placed reliance on the decision of Hon'ble Delhi High Court in the case of SSP Aviation Ltd. vs. DCIT (supra). 2. We find that an identical issue has been decided by Delhi Bench of the Tribunal in the case of DSL Properties P. Ltd. (supra) in favour of the assessee accepting the similar contention of the assessee. Similar view has been expressed by the Delhi Bench of the Tribunal in the case of V.K. Fiscal (supra) holding that the date of receiving of the seized documents would become the date of search and six years period would be reckoned from this date. For a ready reference para no. 19, 21, 22 & 23 of the decision of Delhi Bench of the Tribunal in the case of DSL Properties (supra) are being reproduced hereunder: 1. We thus, find that the issue raised in the additional ground has been answered in favour of the assessee, by the Coordinate Delhi Bench of the Tribunal in the case of DSL Properties (supra). 2. So far as decision of Hon'ble Delhi High Court in the case of SSP Aviation Ltd. vs. DCIT (supra) relied upon by the Id. CIT(DR) is concerned, we find that it is not helpful to th....
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....as void...." 15. It was submitted that the aforesaid decision of the Hon'ble ITAT Delhi was carried in appeal by the Revenue before the Hon'ble Delhi High Court in Commissioner of Income Tax-14 versus Shree Jasjit Singh, 2015(8) TMI 982 - Delhi High Court, Dated. - August 11, 2015, wherein the Hon'ble High Court affirmed the findings of the Tribunal and upheld the view that the date of receipt of seized documents by the Assessing Officer of the "other person" is the deemed date of search for the purposes of section 153C of the Act. Thereafter, the matter was carried to the Hon'ble Supreme Court by the Revenue in Commissioner of Income Tax-14 vs Jasjit Singh, 2023(10) TMI 572 - Supreme Court, Dated.- September 26, 2023, wherein the Hon'ble Supreme Court dismissed the appeal of the revenue affirming the judgment of the Hon'ble Delhi High Court, thereby settling the legal position conclusively. The Ld council further argued that impugned findings also echo in the decision of Hon'ble Delhi High Court in the case of the Pr. Commissioner of Income Tax-central- 1 versus Ojjus medicare pvt. ltd. and others, 2024 (4) tmi 268 - delhi high court, Dated- April ....