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2018 (3) TMI 1995 - AT - Income TaxRectification u/s 254 - validity of Assessment u/s 153C - six assessment years for which assessments/reassessments could be made u/s 153C - contention was raised by the revenue before Hon’ble Delhi high court that the relevant six assessment years would be the assessment years prior to the assessment year relevant to the previous year in which the search was conducted - HELD THAT:- In the present case, although the search has taken place on 25.10.2010 but the satisfaction note was recorded on 14.12.2012, (relevant to A. Y. 2013 – 14) by the AO of the assessee in his capacity of AO of this assessee and not in the capacity of the AO of the searched person although the AO is same of this assessee and of the searched person as noted by the tribunal in case of Shri Gali Janardan Reddy [2016 (11) TMI 530 - ITAT BANGALORE] and Smt. G. Lakshmi Aruna[2016 (10) TMI 1378 - ITAT BANGALORE] Hence, relevant six years in these two cases for section 153A/153C are A. Y. 2007 – 08 to 2012 – 13. Hence, the present assessment year 2011 – 12 is also covered by section 153A/153C and therefore, there is no apparent mistake in these two tribunal orders. Revenue raised ground that the issue of the period of six assessment years for the purpose of section 153C of the Act is a fresh ground raised by the learned AR of the assessee raised in the course of hearing of the M. P - We find that this is not a fresh ground raised by assessee in the course of hearing of the M. P. In fact, this is the ground raised by the revenue in these M. Ps. that the present year cannot be a part of six years covered u/s 153C and in reply thereto, assessee has placed reliance on the judgment of RRJ Securities Limited (2015 (11) TMI 19 - DELHI HIGH COURT] and it was contended that as per this judgment, the present assessment year 2011 – 12 is also covered by section 153A/153C and therefore, there is no apparent mistake in these two tribunal orders. Hence, this contention is also not rendering any help to the revenue. Thus we hold that the present assessment year 2011 – 12 is also covered by section 153A/153C in the facts of the present case and therefore, there is no apparent mistake in these two tribunal orders.
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