Jurisdiction of AO u/s 153C of Income Tax Act beyond block of 10 year is invalid: Delhi HC upholds ITAT Order

The Delhi High Court upheld an ITAT order limiting the jurisdiction of Assessing Officers under Section 153C of the Income Tax Act to a maximum 10-year block period for undisclosed income cases. The court ruled that authorities cannot indefinitely scrutinize old transactions, bringing certainty to tax proceedings. This decision protects taxpayers from perpetual uncertainty while maintaining the government's ability to investigate legitimate cases of tax evasion within reasonable timeframes.