PR. COMMISSIONER OF INCOME TAX-1, DELHI vs. ANNEX INFRAREALTY PVT. LTD.
What did the High Court hold?
The High Court held that the assessment for Assessment Year 2011-12 is barred by limitation. The Court noted that the CIT(A) relied on the decision in PCIT vs. Ojjus Medicare Pvt. Ltd. [2024] 161 taxmann.com 160 (Delhi), which was affirmed by the Tribunal. The Revenue's counsel could not point out any judgment contrary to this view and only submitted that a SLP was pending before the Supreme Court. Following the law laid down in Ojjus Medicare (supra), the High Court dismissed the appeal. The operative direction was the dismissal of the Revenue's appeal.
What were the facts?
The appeal by the Principal Commissioner of Income Tax-1, Delhi (Revenue) challenges the order dated 08.01.2025 of the Income Tax Appellate Tribunal (Tribunal). The Tribunal had dismissed the Revenue's appeal against the order dated 19.05.2023 passed by the Commissioner of Income Tax (Appeals)-28 (CIT(A)). The assessment year in question is 2011-12. A search was conducted on 23.07.2015, and satisfaction was recorded on 23.03.2018. The Revenue contended that the assessment year 2011-12, when calculated from the satisfaction date of 23.03.2018 (which would imply assessment year 2019-20), is beyond the six-year limitation period.
What were the issues?
1. Whether the assessment for Assessment Year 2011-12 is barred by limitation, considering the search conducted on 23.07.2015 and satisfaction recorded on 23.03.2018. This is a question of law. Assessee's Contention: The assessee argued, and the CIT(A) and Tribunal agreed, that the assessment year 2011-12 is beyond the six-year limitation period as per the law laid down by this Court in PCIT vs. Ojjus Medicare Pvt. Ltd. [2024] 161 taxmann.com 160 (Delhi). Revenue's Contention: The Revenue's only submission was that the matter is pending before the Hon'ble Supreme Court by way of a Special Leave Petition, where notice has been issued. The Revenue did not present any argument contrary to the view taken by the High Court.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 28.07.2026
The present appeal has been preferred by the Department under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’), inter alia, assailing the order dated 08.01.2025 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi (hereinafter referred to as ‘Tribunal’) in ITA No.2163/De1/2023, whereby the appeal preferred by the Revenue against the order dated 19.05.2023 passed by the Commissioner of Income Tax (Appeals)-28 (hereinafter referred to as ‘CIT(A)’), have been dismissed.
The undisputed facts of the case are that, a search was conducted by the Department on 23.07.2015 and a satisfaction was recorded on 23.03.2018. The Assessment Year in question is 2011-12. If calculated from such date i.e., 23.03.2018 (Assessment Year 2019-20), said Assessment Year namely 2011-12 is apparently beyond the limitation period of 06 years, This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 14:55:34 Ltd. [2024] 161 taxmann.com 160 (Delhi).
The CIT(A) relied upon Ojjus Medicare (supra) and allowed the appeal preferred by the assessee which has been affirmed by the Tribunal.
Mr. V.K. Saksena, learned junior standing counsel for the appellant- Department, could not point out any judgment contrary to the view which has been taken by this Court. The only submission he advanced was that the matter is pending consideration before the Hon’ble Supreme Court by way of a Special Leave Petition, wherein notice has been issued.
Considering that law laid down by Ojjus Medicare (supra) still holds field, following the decision in Ojjus Medicare (supra), we dismiss the present appeal. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. JULY 28, 2026/v This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 14:55:34
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