When can action u/s 153C of the Income Tax Act be taken?

Last updated: 11 August 2021
Quick Summary
This judgement clarifies the conditions under which action can be taken under Section 153C of the Income Tax Act. The Assessing Officer (AO) must follow the procedures outlined in Section 153A for assessments up to six years prior to a search. Crucially, the seizure of a document is the primary condition, and the period to which the document relates is irrelevant. However, the AO cannot use documents pertaining to a later assessment year as incriminating material for an earlier year.

Court :
ITAT DELHI

Brief :
This appeal by the Revenue is preferred against the order of the CIT(A) - 30, New Delhi dated 18.01.2017 pertaining to A.Y 2006-07.

Citation :
ITA No. 2575/DEL/2017

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