Court held that in case of other person i.e. period for which they were required to file returns, commenced only from date when materials were forwarded to their jurisdictional Assessing Officers. (AY. 2009-10, 2010-11)
CIT v. Jasjit Singh (2023) 458 ITR 437 /295 Taxman 612/ 334 ITR 937 (SC) CIT v. R.L.Allied Industries (2023) 458 ITR 437 /295 Taxman 612 (SC) CIT v. Raunak Infrastructure Ltd (2023) 458 ITR 437 /295 Taxman 612 (SC) /CIT v. Bhupender Pal Singh Sarna 2023) 458 ITR 437 /295 Taxman 612/ 334 ITR 937 (SC) Editorial : Decision in, CIT v. Jasjit Singh (2023) 155 taxmann.com 154 (Delhi)(HC) affirmed. also refer, SSP Aviation Ltd v. Dy.CIT (2012) 346 ITR 177 (Delhi)(HC)
S. 153C : Assessment-Income of any other person-Period of six years in respect of which returns to be filed by third-party Assessee — Commences from date materials forwarded to Assessing Officer having jurisdiction over third-party assessee. [S. 132]