SRISHTI GOEL Vs. JCIT (OSD), CENTRAL CIRCLE-27, DELHI

Parties Involved

Facts Summary

The assessee, Srishti Goel, filed her original return of income on 2.8.2017 declaring income of Rs. 4,14,280/-. A search and seizure operation under section 132 of the Income Tax Act was carried out on 18.10.2019 on the Alankit Group and related persons, during which documents pertaining to the assessee were found. Consequently, an assessment was completed under section 153C of the Act with an addition of Rs. 35,88,840/-. The assessee appealed before the Ld. CIT(A), whose order dated 21.11.2025 dismissed the appeal. Aggrieved by this, the assessee filed an appeal before the Tribunal.…

Legal Issues

• 1. Whether the notice issued and the assessment order passed under section 153C of the Act by the AO are fundamentally flawed, being without jurisdiction, barred by limitation and passed in violation of statutory framework governing such proceedings, thereby rendering them legally unsustainable.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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