Raghav Lekhi vs. AO, Central Circle-25
Case No: ITA No. 3930/Del/2025
Court: Income Tax Appellate Tribunal (Delhi Bench ‘G’, New Delhi)
Bench: Delhi Bench ‘G’
Parties Involved
appellantRaghav Lekhi
respondentAO, Central Circle-25
Facts Summary
The assessment was framed by the AO, CC-25, New Delhi u/s. 153C of the Income Tax Act, 1961 for the assessment year 2013-14. A search and seizure proceeding u/s. 132 of the Act was carried out in the case of the searched party (Alankit Group) on 18.10.2019. The AO recorded its satisfaction vide Satisfaction Note dated 26.10.2022 for the searched party and 10.11.2022 for the assessee. Notice u/s. 153C was issued on 15.11.2022 by the AO. The case of the assessee was completed by AO Circle 25, New …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice u/s. 153C dated 15.11.2022 for the year under consideration is barred by limitation making the entire proceedings void ab initio.
Precedents Relied Upon
6 precedents cited in this judgement.