ACIT, DELHI vs. SMT. SUDESH GAHLOT, DELHI

We have heard both the parties and perused the material available on record. The Ld. CIT(A) while deciding the First Appeal filed with the Assessee, relied on the ratio laid down by the Jurisdictional High Court in the case of Ojjus Medicare Pvt. Ltd. (supra) and considering the date satisfaction recorded on 10/06/2021, held that the year under consideration i.e. A.Y 2011-12, will be beyond the maximum time period of 10 Assessment Years from the date of the satisfaction recorded u/s 153C of the Act. Therefore, in the absence of any contrary judicial precedents as the issue has been settled by the Jurisdictional high Corut in the case of Ojjus Medicare Pvt. Ltd. (supra), we find no reason to interfere with the findings and the conclusion of the Ld. CIT(A) in setting aside the assessment order. Accordingly, the Grounds of Appeal of the Revenue are dismissed as devoid of merit.

Since we have dismissed the Appeal of the Revenue, the Cross Objection filed by the Assessee becomes in-fructuous. Accordingly, Cross Objection No. 235/Del/2025 filed by the Assessee is dismissed.