LANDCRAFT DEVELOPERS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-27, DELHI & ANR.

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W.P.(C)/682/2025HC DelhiDLHC01001465202520 January 2025Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA4 pages
AI SummaryAllowed

What did the High Court hold?

The Delhi High Court allowed the petitions and set aside the impugned notices. The Court noted that the issue involved in the present petitions was covered by its earlier decision in The Pr. Commissioner of Income Tax - Central-1 v. Ojjus Medicare Pvt. Ltd. The Court also observed that the learned counsel for the petitioner and the respondents concurred with the tabular statement presented by the petitioner, which demonstrated that the notices were indeed issued beyond the period of limitation. Therefore, the High Court found merit in the petitioner's claim that the notices were time-barred and consequently quashed them.

What were the facts?

The petitioner, Landcraft Developers Private Limited, filed multiple writ petitions before the Delhi High Court challenging notices dated December 19, 2023, issued under Section 153C of the Income Tax Act, 1961. These notices sought to reopen assessments for assessment years (AYs) 2010-11 to 2014-15. The petitioner contended that these notices were issued beyond the period of limitation prescribed by the Act. A tabular statement was provided by the petitioner to illustrate the assessment years that would be time-barred based on the date of the satisfaction note recorded by the Joint Assessing Officer (JAO) on November 8, 2023.

What were the issues?

1. Whether the notices dated December 19, 2023, issued under Section 153C of the Income Tax Act, 1961, to reopen assessments for AYs 2010-11 to 2014-15, were issued beyond the period of limitation. Assessee's contention: The petitioner argued that the notices were issued beyond the statutory limitation period. They presented a tabular statement indicating that for AY 2014-15 and subsequent years, the notices were time-barred, considering the satisfaction note date of November 8, 2023. The petitioner relied on the principle that Section 153C proceedings must adhere to the prescribed time limits. Revenue's contention: The revenue, represented by the Assistant Commissioner of Income Tax, accepted notice. The judgment does not record specific arguments from the revenue regarding the limitation period, but their acceptance of notice implies they were present to respond.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

W.P.(C) 682/2025
W.P.(C) 695/2025
W.P.(C) 705/2025

Read from the judgment's own cause title. This page is filed under one of them.

$~63, 66, 68, 75 & 76 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 682/2025 and CM Nos.3314/2025 & 3315/2025 LANDCRAFT DEVELOPERS PRIVATE LIMITED .....Petitioner Through: Ms Ananya Kapoor, Mr Shivam Yadav and Mr Tarun Chanana, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-27, DELHI & ANR. .....Respondents Through: Mr Shlok Chandra, senior standing counsel with Ms Naincy Jain, and Ms Madhavi Shukla, Advocates. AND + W.P.(C) 695/2025 and CM Nos.3335/2025 & 3336/2025 LANDCRAFT DEVELOPERS PRIVATE LIMITED .....Petitioner Through: Ms Ananya Kapoor, Mr Shivam Yadav and Mr Tarun Chanana, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. .....Respondents Through: Mr Shlok Chandra, senior standing counsel with Ms Naincy Jain, and Ms Madhavi Shukla, Advocates. AND + W.P.(C) 705/2025 and CM Nos.3352/2025 & 3353/2025 LANDCRAFT DEVELOPERS PRIVATE LIMITED .....Petitioner Through: Ms Ananya Kapoor, Mr Shivam Yadav and Mr Tarun Chanana, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX 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 01/07/2025 at 20:56:10

CENTRAL CIRCLE-27, DELHI & ANR. .....Respondents Through: Mr Shlok Chandra, senior standing counsel with Ms Naincy Jain, and Ms Madhavi Shukla, Advocates. AND + W.P.(C) 713/2025 and CM Nos. 3526/2025 & 3527/2025 LANDCRAFT DEVELOPERS PRIVATE LIMITED .....Petitioner Through: Ms Ananya Kapoor, Mr Shivam Yadav and Mr Tarun Chanana, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-27, DELHI & ANR. .....Respondents Through: Mr Shlok Chandra, senior standing counsel with Ms Naincy Jain, and Ms Madhavi Shukla, Advocates. AND + W.P.(C) 719/2025 and CM Nos.3545/2025 & 3546/2025 LANDCRAFT DEVELOPERS PRIVATE LIMITED .....Petitioner Through: Ms Ananya Kapoor, Mr Shivam Yadav and Mr Tarun Chanana, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-27, DELHI & ANR. .....Respondents Through: Mr Shlok Chandra, senior standing counsel with Ms Naincy Jain, and Ms Madhavi Shukla, Advocates. CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 20.01.2025 1. Issue notice. 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 01/07/2025 at 20:56:10

2.

The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petitions impugning notices dated 19.12.2023 issued under Section 153C of the Income Tax Act, 1961 (hereafter the Act) seeking reopening of the assessments in respect of assessment years (AYs) 2010-11 to 2014-15. 4. It is the petitioner’s case that the said notices have been issued beyond the period of limitation. 5. The petitioner has also set out a tabular statement indicating the period, which could be covered under Section 153C of the Act. The said tabular statement is reproduced below: “Date of 153C Notice: 19.12.2023 Date of satisfaction note recorded by the JAO: 08.11.2023 i.e., AY 2024-25 Therefore, The date of satisfaction note recorded by JAO is the date of handing over of the documents. Remarks, if any AY No. of Years 2024-25 1. 2023-24 2. 2022-23 3. 2021-22 4. 2020-21 5. 2019-20 6/ 2018-19 7. 2017-18 8. 2016-17 9. 2015-16 10. 2014-15 Time barred Beyond 10 years” 2013-14 Time barred 2012-13 Time barred 2011-12 Time barred 2010-11 Time barred 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 01/07/2025 at 20:56:10

6.

Concededly, the issue involved in the present petitions are covered by the decision of this court in The Pr. Commissioner of Income Tax - Central-1 v. Ojjus Medicare Pvt. Ltd : Neutral Citation : 2024:DHC: 2629-DB. 7. The learned counsel also concurs with the tabular statement as set out above. 8. In view of the above, these petitions are allowed and the impugned notices are set aside. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J JANUARY 20, 2025 RK 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 01/07/2025 at 20:56:10

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