ITA No.355/Del/2025 Aman Agarwal (AY: 2021-22)

Parties Involved

Facts Summary

This appeal is preferred by the Revenue against the order dated 25.10.2024 of the Ld. CIT(A), New Delhi, in DIN No : ITBA/APL/M/250/2024-25/1069944893(1) arising out of the order dated 30.12.2022 u/s 143(3) of the Income Tax Act, 1961, passed by the DCIT, Central Circle-31 for AY: 2021-22. The assessee succeeded before the Ld. First Appellate Authority on the basis that the year under consideration was found to be falling in the block period of 6 Assessment Years for which assessment should have been concluded u/s 153C of the Act and not u/s 143(3) of the Act. The Ld. CIT(A) has taken into consideration the judicial decisions of Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh (2023) 458 ITR 437 (SC) and Hon’ble Delhi High Court in the case of Ojjus Medicare Pvt. Ltd. (2024) 161 taxman.com 160 (Delhi).…

Legal Issues

• 1. Whether the assessment year 2021-22 falls within the block period of 6 Assessment Years requiring assessment u/s 153C of the Act instead of u/s 143(3) of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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