Sh. Dilip Chadha Vs. DCIT, Circle-32, New Delhi

Parties Involved

Facts Summary

The case involves an appeal by the assessee, Sh. Dilip Chadha, against the order of the Commissioner of Income Tax (Appeals)-25 [CIT(A)], Delhi, dated 12.08.2025, concerning proceedings under section 153C of the Income-tax Act, 1961. The learned departmental authorities conducted a search on 18.10.2019 in M/s. Alankit group of cases. The Assessing Officer recorded his satisfaction under section 153C on 15.06.2022, stating that the valuable assets found during the search belonged to the assessee. However, the jurisdictional Assessing Officer recorded his satisfaction on 22.08.2022 without explicitly stating that the seized materials had a bearing on the assessee’s case.…

Legal Issues

• 1. Legality of the impugned section 153C assessment framed by the Assessing Officer.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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