SHRI RAM READY MIX CONCRETE PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-30, DELHI

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ITA 1063/DEL/2025Status: DisposedITAT Delhi12 January 2026AY 2020-21Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Section 153C satisfaction notes issued by the Assessing Officer lacked clarity regarding whether the seized material pertained to the assessee. This renders the satisfaction invalid, making the subsequent assessments non-est in the eyes of law.

What were the facts?

A batch of seven appeals was filed by two assessees, Sh. Ram Ready Mix Concrete Pvt. Ltd. and Kamdhenu Cement, against the DCIT. The appeals stemmed from proceedings initiated under Section 153C of the Income Tax Act, following a search action under Section 132 on an entry operator, Sanjay Jain, and his associates.

What were the issues?

Validity of satisfaction notes for initiating proceedings under Section 153C of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 153C,Section 132,Section 131,Section 194N

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. Naveen Chandra

For Respondent: Ms. Amisha S. Gupt, CIT-DR
Hearing: 12.01.2026Pronounced: 12.01.2026

Heard together (7 matters)

ITA No. 1061/Del/2025
ITA No. 1062/Del/2025
ITA No. 1063/Del/2025
ITA No. 1064/Del/2025
ITA No. 1065/Del/2025
ITA No. 1066/Del/2025
ITA No. 1067/Del/2025

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

ORDER Per Bench: The instant batch of seven appeals involves the twin assessees herein M/s Sh. Ram Ready Mix Concrete Pvt. Ltd. and Kamdhenu Cement. All other relevant details thereof stand tabulated as under:

1.

to 1064/Del/2025 Sh. Ram Ready Mix Concrete Pvt. Ltd. to 1067/Del/2025 Kamdhenu Cement Sl. I TA Nos. A.Y. Appellant Respondent Order passed Proceedings No. against u/s 1. 1061/Del/2025 2018-19 Sh. Ram DCIT CIT(A)-30, New 153C r .w.s . Ready M ix Delhi, DIN & order 143(3) Concr ete No.I TBA/APL/M/250/ Pvt. L td. 2024-25 / 1071680671(1) Dated 30.12.2024 2. 1062/Del/2025 2019-20 Sh. Ram DCIT CIT(A)-30, New 153C r .w.s . Ready M ix Delhi, DIN & order 143(3) Concr ete No.I TBA/APL/M/250/ Pvt. L td. 2024-25 / 10716850883(1) Dated 30.12.2024 3. 2020-21 Sh. 1063/Del/2025 Ram DCIT CI T(A)-30, New 153C r .w.s . Ready M ix Delhi, DIN & order 143(3) Concr ete No.I TBA/APL/M/250/ Pvt. L td. 2024-25 / 1071686755(1) Dated 30.12.2024 4. 1064/Del/2025 2021-22 Sh. Ram DCIT CIT(A)-30, New 153C r .w.s . Ready M ix Delhi, DIN & order 143(3) Concr ete No.I TBA/APL/M/250/ Pvt. L td. 2024-25 / 1071689750(1) Dated 30.12.2024 5. 2018-19 Kamdhenu 1065/Del/2025 DCIT CIT(A)-30, New 153C r .w.s . Cement Delhi, DIN & order 143(3) No.I TBA/APL/M/250/ 2024-25 / 1071679355(1) Dated 30.12.2024 6. 1066/Del/2025 2019-20 Kamdhenu DCIT CIT(A)-30, New 153C r .w.s . Cement Delhi, DIN & order 143(3) No.I TBA/APL/M/250/ 2024-25 / 10716883192(1) Dated 30.12.2024 7. 1067/Del/2025 2020-21 Kamdhenu DCIT CIT(A)-30, New 153C r .w.s . Cement Delhi, DIN & order 143(3) No.I TBA/APL/M/250/ 2024-25 / 1071683439(1) Dated 30.12.2024

2.

Heard the assessees as well as the department. Case files perused.

3.

We notice at the outset that there arises the first and foremost common/identical issue of validity of all these section 153C assessments itself; framed in furtherance to the department’s section 132 search action dated 26.10.2020, carried out in M/s Sanjay Jain and Mehta group of cases. This is to 1064/Del/2025 Sh. Ram Ready Mix Concrete Pvt. Ltd. to 1067/Del/2025 Kamdhenu Cement for the precise reason that Mr. Wadhwa has filed before us a copy of the relevant section 153C satisfaction note by the learned Assessing Officer of the searched person reading as under:

4.

Faced with this situation, learned CIT-DR could hardly dispute that the above extracted section 153C satisfaction note does not throw any light as to whether the corresponding seized material belonged, pertained or related to the assessee; as the case may be. She vehemently argues that it is nowhere necessary for the Assessing Officer to explicitly make clear such a proposition in the satisfaction note. We are afraid that such a stand raised by the learned departmental authorities could not be accepted since going contrary to section 153C(1)(a) & (b) of the Act; be it in un-amended on or before 01.06.2015; or thereafter, as the case may. We thus invoke stricter interpretation as per Commissioner Vs. Dilip Kumar (2018) 9 SSC 1 (SC), CIT Vs. RRJ Securities Ltd. (2016) 380

to 1064/Del/2025 Sh. Ram Ready Mix Concrete Pvt. Ltd. to 1067/Del/2025 Kamdhenu Cement ITR 0612, PCIT vs. Jasjit Singh (2024) 336 CTR 634 (Delhi) and PCIT vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del.) to conclude that all these impugned assessment are non-est in the eyes of law since based on an invalid satisfaction of the Assessing Officer of the searched assessee. Quashed accordingly.

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