SHREE AGGARSAIN NORTH EX WELAFARE SOCIETY vs. ASSISSTANT COMMISSIONER OF INCOME TAX CENTAL CIRCLE-28 DELHI & ANR.

W.P.(C)-4168/2024HC Delhi30 September 20263 pages
AI SummaryAllowed

What did the High Court hold?

The High Court held that the impugned notice dated February 15, 2024, issued for assessment year 2010-11, was time-barred. The Court reasoned that the satisfaction note was recorded on February 7, 2024, which falls within assessment year 2024-25. Calculating backward from assessment year 2024-25, and considering that the escaped income was more than Rs. 50,00,000/-, the limitation period would be 10 years, making the notice issued on February 15, 2024, fall beyond the permissible period. The Court found this position to be in line with a plain reading of Section 153A read with Section 153C of the Act of 1961 and the precedent set in Ojjus Medicare Pvt. Ltd. (supra). Consequently, the writ petition was allowed, and the notice was quashed. No issue was expressly left undecided.

What were the facts?

The petitioner, Shree Aggarsain North Ex Welfare Society, challenged a notice dated February 15, 2024, issued under Section 153C of the Income-tax Act, 1961. This notice was issued in furtherance of a satisfaction note dated February 7, 2024, recorded by the Assessing Officer for assessment year 2010-11. The petitioner filed a writ petition under Article 226 of the Constitution of India. The respondents are the Assistant Commissioner of Income Tax, Central Circle-28, Delhi, and another authority. The petitioner also filed an application seeking condonation of a 6-day delay in filing a short affidavit, which was allowed and the affidavit taken on record.

What were the issues?

1. Whether the notice dated February 15, 2024, issued under Section 153C of the Income-tax Act, 1961, for assessment year 2010-11, is beyond the time period prescribed under Section 153A read with Section 153C of the Act, as prevailing for assessment year 2010-11? Assessee's contentions: The petitioner argued that the impugned notice was issued beyond the time period prescribed under Section 153A read with Section 153C of the Act of 1961, as applicable to assessment year 2010-11. They relied on the judgment of this Court in Principal Commissioner of Income Tax-1 (Central-1) v. Ojjus Medicare Pvt. Ltd. ([2024] 465 ITR 101 (Delhi)). Revenue's contentions: The revenue's counsel could not dispute the facts involved but submitted that an SLP against the cited judgment had been filed before the Supreme Court.

Which sections of the Income-tax Act were involved?

Section 153C,Section 153A

AI-generated summary — verify with the full judgment below

W.P.(C) 4168/2024 $~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 30th September, 2026 # CNR No. DLHC010145332024 + W.P.(C) 4168/2024

SHREE AGGARSAIN NORTH EX WELAFARE SOCIETY .....Petitioner Through: Mr.Ruchesh Sinha, Mr.Dhanajay Bhardwaj, Ms.Diya Sharma, Ms.Upasna Vashistha, Advs.

versus

ASSISSTANT COMMISSIONER OF INCOME TAX CENTAL CIRCLE-28 DELHI & ANR.

.....Respondents Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal and Mr.Viplav Acharya, JSCs, Mr.Bhanukaran Singhh Mr.Alok Shukla, Advs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE DR. JUSTICE ADITI CHOUDHARY

J U D G M E N T DINESH MEHTA, J. (ORAL)

1.

This application has been filed seeking condonation of 6 days’ delay in filing the short affidavit. CM APPL. 67947/2026

2.

The delay is condoned. Affidavit is taken on record.

3.

The application stands disposed of.

The order continues below.

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