2026 (9) TMI 1309

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....assessment order dated 29.12.2019 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') passed by ITO, Ward-3(3) Gurgaon, for AY: 2013-14. 2. On hearing both sides we find that the appellant has challenged the impugned order on legal grounds by asserting that the assessment year involved 2013-14 falls beyond the 6 years period for which the assessment u/s 153C could have been completed. Reliance in this regard has been placed in the decision of Hon'ble Delhi High Court in the case of Ojjus Medicare Pvt. Ltd. Vs. PCIT (Central)-1 [2024] 465 ITR 101 (Delhi), 2.1 Then it is submitted that the satisfaction note recorded by the assessing officer of the non-searched person has not been recorded and for that matter in....

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....assuming the notice was issued on 07.11.2019 the search year happens to be 2021-22 and the assessment year would be beyond the period of 6 years. The law is settled that in case of non-searched person the date of receipt of the material or recording of satisfaction shall be determinative for calculating relevant years for which assessment u/s 153C can be opened. Reliance in this regard is placed on the decision of Hon'ble Delhi High Court in Ojjus Medicare Pvt. Ltd. (supra) and Hon'ble Supreme Court in case of CIT v. Jasjit Singh (2025) 476 ITR 157. 5. Then at page No. 112 of the paper book assessee has provided copy of information received under the Right to Information Act, 2005 wherein assessee had sought from the assessing officer th....