DCIT, Central Circle 28, New Delhi vs. Gunjan Gupta, BJ-128, Shalimar Bagh, Delhi – 110 088.
Case No: ITA No.3611/DEL/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/10/2026
Parties Involved
appellantDCIT, Central Circle 28, New Delhi
respondentGunjan Gupta
Facts Summary
This appeal is filed by the Revenue against the order of Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 25.07.2025 for the Assessment Year 2017-18. Search action was initiated on Alankrit Group and other persons on 18.10.2019 and proceedings under section 153C of the Income-tax Act, 1961 (for short ‘the Act’) were initiated in the case of the assessee in the year under consideration. Satisfaction note was recorded by the…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the year of search should be reckoned from the date of handing over of the searched material by the AO of the searched person or from the date of original search to initiate the proceedings u/s 153C of the Act.
Precedents Relied Upon
3 precedents cited in this judgement.