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Judgment
O R D E R
PER M. BALAGANESH, A. M.:
The appeal in ITA No.885/Del/2026 for AY 2010-11, arises out of the order of the Commissioner of Income Tax (Appeals)-23, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 21.11.2025 against the order of assessment passed u/s 153C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 27.03.2024 by the Assessing Officer, ACIT, Central Circle-1, New Delhi (hereinafter referred to as ‘ld. AO’).
The sole issue to be decided in this appeal is as to whether the year under consideration fall outside the block period and accordingly no assessment could be validly framed thereon in the facts and circumstances of the instant case. This is a preliminary issue going to the root of the matter and hence we proceed to take up the same first for adjudication.
We have heard the rival submissions and perused the materials available on record. The search operation u/s 132 of the Act was carried out on 18.10.2019 in Alankit Group of cases. Certain documents belonging to/ pertaining to/ relating to assessee were found in the said search and accordingly the seized documents were handed over by the AO of the searched person to the AO of the assessee on 15.09.2022. Hence, the date of search qua the assessee becomes 15.09.2022 falling in AY 2023-24 in view of the decision of the Hon'ble Supreme Court in the case of CIT vs Jasjit Singh reported in 458 ITR 437 (SC). Hence, the block period of 6 years or 10 years, as the case may be, need to be reckoned from AY 2023-24, being the year of search for the assessee and not based on the search date of originally searched person (i.e. Alankit Group). This issue is no longer res integra in view of the decision of the Hon’ble Jurisdictional Delhi High Court in the case of PCIT Vs. Ojjus Medicare Pvt. Ltd reported in 161 taxmann.com 160 (Del HC). Applying the principles laid down by the Hon'ble Delhi High Court, the ld CIT(A) had computed the block period as under:-
| Computation of ten-years block period as provided u/s. 153Cr.w.s. 153A of the Act. | Number of Years |
|---|---|
| A.Y. 2023-24 | 1 |
| A.Y. 2022-23 | 2 |
| A.Y. 2021-22 | 3 |
| A.Y. 2020-21 | 4 |
| A.Y. 2019-20 | 5 |
| A.Y. 2018-19 | 6 |
| A.Y. 2017-18 | 7 |
| A.Y. 2016-17 | 8 |
| A.Y. 2015-16 | 9 |
| A.Y. 2014-15 | 10 |
Hence, the year under consideration i.e. AY 2010-11 would fall outside the block period and no valid assessment could be framed thereon u/s 153C of the Act. Hence, we do not find any infirmity in the order of the ld CIT(A) in quashing the assessment as time barred and void ab initio. Accordingly, the grounds raised by the revenue are dismissed.
In the result, the appeal of the revenue is dismissed.