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2024 (2) TMI 102 - ITAT DELHIValidity of proceedings u/s 153C - period of limitation - HELD THAT:- As guided by RRJ Securities Ltd [2015 (11) TMI 19 - DELHI HIGH COURT] and Jasjit Singh [2023 (10) TMI 572 - SUPREME COURT] we have no hesitation to hold that the Assessments made for A.Y. 2006-07 and A.Y. 2007-08 u/s 153C consequent to the satisfaction note recorded on 18.11.2013 are outside the scope of Section 153C of the Income Tax Act, 1961 and hence, the assessments are treated as void ab initio. Decided in favour of assessee.
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