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2019 (2) TMI 907 - HC - Income TaxAssessment u/s 153C - AY covered in the six year period envisioned under Section 153A(1) - Search and seizure operation was conducted on 05.01.2009 - Held that:- It is quite evident that like in RRJ Securities [2015 (11) TMI 19 - DELHI HIGH COURT] the AO of the searched person recorded satisfaction, at a time when the assessee had filed its return for the concerned year. In the circumstances, the AO upon receipt of the papers ought to have taken steps under Section 153(1) and completed the assessment in the manner known to law, in accord with the decision in RRJ Securities (supra). The AO’s failure, therefore, was correctly interfered with. The impugned order of the ITAT was, therefore, justifiable and apposite in the facts of this case. No substantial question of law, therefore, arises.
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