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2018 (6) TMI 1380 - AT - Income TaxAssessment u/s 153C - Addition to income - period of limitation - Held that:- There is no doubt that the notice u/s 153C of the Act was issued to the assessee on 08.11.2012. The Hon'ble High Court of Delhi in the case of RRJ Securities Pvt. Ltd [2015 (11) TMI 19 - DELHI HIGH COURT ] has held that limitation will start on the date of recording of satisfaction that incriminating material belonged to third person. Since the date of notice in the case in hand is 08.11.2012, assessment framed u/s 153C of the Act for assessment year 2005-06 is beyond the scope of provisions of section 153A/153C of the Act, in the light of ratio laid down by the Hon'ble Delhi High Court Assessing Officer himself admitted that the additions have been made on the basis of same documents which were considered while farming earlier assessment order u/s 153C of the Act. As mentioned elsewhere, that assessment order has been set aside by the Tribunal while allowing the appeal of the assessee, therefore, addition is based upon the very same documents cannot be sustained in any case. - Decided against revenue
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