CIT v. RRJ Securities Ltd.

380 ITR 612High Court2016#80 most cited

What is CIT v. RRJ Securities Ltd. authority for?

Completed assessments can be interfered with under Section 153A or 153C only on the basis of incriminating material unearthed during the search, necessitating a direct correlation between the discovered material and the power to assess or reopen concluded assessments.

689

judgments rely on this decision, according to BharatTax’s citation analysis of 367,607 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. RRJ Securities Ltd. · Section 153A · Section 153C · incriminating material · reopening completed assessments · correlation between discovered material and assessment · power to assess · validity of search assessments · block assessment · satisfaction note

Also reported as

62 Taxmann.com 3912015 SCC OnLine DEL 13085128 DTR 57

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 148Section 147Section 151Section 149
Read the full judgment

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153(c)(1)section 153c(1)section 153c proceedingssection 153(c)section 153b(1)section 113section 158bdblock periodsatisfaction note

Judgments citing CIT v. RRJ Securities Ltd.

Deputy Commissioner of Income Tax, New Delhi vs. Shree Vardhman Developers Private Limited, New Delhi

In the result, appeal of Revenue in ITA No

ITA 4009/DEL/2025[2011-12]Status: DisposedITAT Delhi27 Oct 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4009/DEL/2025 [A.Y 2011-12] The Dy. C.I.T Vs. Shree Vardhman Developers Pvt New Delhi 301-311, Indraprakash Building 21, Barakhamba Road, Connaught Place, New Delhi PAN: AACCV 1495 M (Appellant) (Respondent) Assessee By : Shri Ved Jain, Adv Shri Pawan Garg, CA Ms. Ishika Dua, CA Department By : Shri Mahesh Kumar, CIT-DR Date of Hearing : 09.10.2025 Date of Pronouncement : 27.10.2025 PER NAVEEN CHANDRA, AM :- This appeal by the assessee is di…

JCIT OSD, Delhi vs. Midas Polypack Pvt Ltd Now Known As Ag Polypack Pvt Ltd, Delhi

In the result, the appeals filed by the Revenue are dismissed

ITA 1349/DEL/2025[2016-17]Status: DisposedITAT Delhi14 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwalआ.अ.सं/.I.T.A Nos.1347 To 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 To 2016-17 बनाम Jcit (Osd), Midas Polypack Pvt. Ltd., 404, C.R. Building, Vs. (Now Known As Ag Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. Pan No.Aaicm3805G अपीलाथ" Appellant ""यथ"/Respondent

Section 153C(1)

…ITA Nos.1347 to 1349/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1347 to 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 to 2016-17 बनाम JCIT (OSD), MIDAS POLYPACK PVT. LTD., 404, C.R. Building, Vs. (Now Known as AG Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. PAN No.AAICM3805G अपीलाथ" Appellant ""यथ"/Respondent Revenue by Shri Dayainder Singh Sidhu, CIT DR Shri Vibhu Gupta, Adv. Assessee by सुनवाईक"तारीख/ Date of hearing:…

JCIT, OSD, Delhi vs. Midas Polypack Pvt. Ltd Now Known As A G Polypack Pvt. Ltd, Delhi

In the result, the appeals filed by the Revenue are dismissed

ITA 1348/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Oct 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwalआ.अ.सं/.I.T.A Nos.1347 To 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 To 2016-17 बनाम Jcit (Osd), Midas Polypack Pvt. Ltd., 404, C.R. Building, Vs. (Now Known As Ag Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. Pan No.Aaicm3805G अपीलाथ" Appellant ""यथ"/Respondent

Section 153C(1)

…ITA Nos.1347 to 1349/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1347 to 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 to 2016-17 बनाम JCIT (OSD), MIDAS POLYPACK PVT. LTD., 404, C.R. Building, Vs. (Now Known as AG Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. PAN No.AAICM3805G अपीलाथ" Appellant ""यथ"/Respondent Revenue by Shri Dayainder Singh Sidhu, CIT DR Shri Vibhu Gupta, Adv. Assessee by सुनवाईक"तारीख/ Date of hearing:…

JCIT, OSD, Delhi vs. Midas Polypack Pvt Ltd, Now Known As Ag Polypack Pvt Ltd, Delhi

In the result, the appeals filed by the Revenue are dismissed

ITA 1347/DEL/2025[2014-15]Status: DisposedITAT Delhi14 Oct 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwalआ.अ.सं/.I.T.A Nos.1347 To 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 To 2016-17 बनाम Jcit (Osd), Midas Polypack Pvt. Ltd., 404, C.R. Building, Vs. (Now Known As Ag Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. Pan No.Aaicm3805G अपीलाथ" Appellant ""यथ"/Respondent

Section 153C(1)

…ITA Nos.1347 to 1349/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1347 to 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 to 2016-17 बनाम JCIT (OSD), MIDAS POLYPACK PVT. LTD., 404, C.R. Building, Vs. (Now Known as AG Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. PAN No.AAICM3805G अपीलाथ" Appellant ""यथ"/Respondent Revenue by Shri Dayainder Singh Sidhu, CIT DR Shri Vibhu Gupta, Adv. Assessee by सुनवाईक"तारीख/ Date of hearing:…

ACIT Central Circle-13, New Delhi vs. Kaashvi Industries, Roorkee

In the result, the appeal of the Revenue is dismissed

ITA 9319/DEL/2019[2010-11]Status: DisposedITAT Delhi30 Sept 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year: 2010-11 Acit, Central Circle-13, Vs Kaashvi Industries, New Delhi. Ip-41, Rajpur Sehkariindl. Area, Bhagwanpur, Roorkee-247667. Pan:Aaifk 0475H Appellant Respondent Assessee Represented By Shri Salil Agarwal, Sr. Adv. & Shri Madhur Agarwal, Adv. Ms. Monika Singh, Cit( Dr ) Department Represented By Date Of Hearing 22.07.2025 Date Of Pronouncement 30.09.2025

Section 143(3)Section 153C

…ating documents seized and must relate to each of the assessment years which are sought to be reopened. We have noted that the impugned judicial precedent has been followed by the Hon’ble Delhi High Court in its decisions in the case of RRJ Securities Limited 380 ITR 612 Ganapathy Fincap Services Pvt Ltd 395 ITR 692, by the Hon’ble Alahabad High Court in its decisions in the case of Gopi Aparments 365 ITR 411, by the Hon’ble Bombay High Court in its decisions in the case of 459 ITR 100 etc. Thus, Hon’ble High Courts and Hon’ble Apex Court are unanimous in concluding that the incriminating documents seized and mus…

Ramamurthy Praveen Chandra, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 622/BANG/2025[2016-17]Status: DisposedITAT Bangalore29 Sept 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

…ark Pvt. Ltd., reported in ITA Nos.619 to 622/Bang/2025 Page 20 of 26 348 ITR 346. He further relied on the judgment of Arihant Aluminium Corporation Vs. ACIT in ITA No.447/2010 (Karnataka High Court), CIT Vs. Mechmen,380 ITR 573 [MP]; CIT Vs. RRJ Securities, 380 ITR 612 [Del]. 11. He further submitted that even though the AO of the searched person and the other searched person is one and the same the provision has to be followed strictly as held in the Order of the Tribunal (supra). In the instant case, assessee is the apprehension that no such proper procedure is followed as per section 153C of the Act. He fur…

Ramamurthy Praveen Chandra, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 621/BANG/2025[2015-16]Status: DisposedITAT Bangalore29 Sept 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

…ark Pvt. Ltd., reported in ITA Nos.619 to 622/Bang/2025 Page 20 of 26 348 ITR 346. He further relied on the judgment of Arihant Aluminium Corporation Vs. ACIT in ITA No.447/2010 (Karnataka High Court), CIT Vs. Mechmen,380 ITR 573 [MP]; CIT Vs. RRJ Securities, 380 ITR 612 [Del]. 11. He further submitted that even though the AO of the searched person and the other searched person is one and the same the provision has to be followed strictly as held in the Order of the Tribunal (supra). In the instant case, assessee is the apprehension that no such proper procedure is followed as per section 153C of the Act. He fur…

Ramamurthy Praveen Chandra, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 620/BANG/2025[2014-15]Status: DisposedITAT Bangalore29 Sept 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

…ark Pvt. Ltd., reported in ITA Nos.619 to 622/Bang/2025 Page 20 of 26 348 ITR 346. He further relied on the judgment of Arihant Aluminium Corporation Vs. ACIT in ITA No.447/2010 (Karnataka High Court), CIT Vs. Mechmen,380 ITR 573 [MP]; CIT Vs. RRJ Securities, 380 ITR 612 [Del]. 11. He further submitted that even though the AO of the searched person and the other searched person is one and the same the provision has to be followed strictly as held in the Order of the Tribunal (supra). In the instant case, assessee is the apprehension that no such proper procedure is followed as per section 153C of the Act. He fur…

Ramamurthy Praveen Chandra, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 619/BANG/2025[2013-14]Status: DisposedITAT Bangalore29 Sept 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

…ark Pvt. Ltd., reported in ITA Nos.619 to 622/Bang/2025 Page 20 of 26 348 ITR 346. He further relied on the judgment of Arihant Aluminium Corporation Vs. ACIT in ITA No.447/2010 (Karnataka High Court), CIT Vs. Mechmen,380 ITR 573 [MP]; CIT Vs. RRJ Securities, 380 ITR 612 [Del]. 11. He further submitted that even though the AO of the searched person and the other searched person is one and the same the provision has to be followed strictly as held in the Order of the Tribunal (supra). In the instant case, assessee is the apprehension that no such proper procedure is followed as per section 153C of the Act. He fur…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 3028/DEL/2025[2010-11]Status: DisposedITAT Delhi29 Sept 2025AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…t year to be involved herein as per Colossus Trade Links Ltd. section 153A(1)(b) r.w.s. 1st and 2nd proviso and section 153C 1st proviso that “the reference to ………. such other person”. The assessee thereafter quotes case law CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) that their lordships have already settled the issue that date of initiation of search in such an instance involving a third person other than the searched assessee has to be construed as the date of recording section 153C satisfactio…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 2918/DEL/2025[2018-19]Status: DisposedITAT Delhi29 Sept 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…t year to be involved herein as per Colossus Trade Links Ltd. section 153A(1)(b) r.w.s. 1st and 2nd proviso and section 153C 1st proviso that “the reference to ………. such other person”. The assessee thereafter quotes case law CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) that their lordships have already settled the issue that date of initiation of search in such an instance involving a third person other than the searched assessee has to be construed as the date of recording section 153C satisfactio…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 2917/DEL/2025[2017-18]Status: DisposedITAT Delhi29 Sept 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…t year to be involved herein as per Colossus Trade Links Ltd. section 153A(1)(b) r.w.s. 1st and 2nd proviso and section 153C 1st proviso that “the reference to ………. such other person”. The assessee thereafter quotes case law CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) that their lordships have already settled the issue that date of initiation of search in such an instance involving a third person other than the searched assessee has to be construed as the date of recording section 153C satisfactio…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

ITA 2916/DEL/2025[2016-17]Status: DisposedITAT Delhi29 Sept 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…en seeks to reckon the assessment year to be involved herein as per section 153A(1)(b) r.w.s.1st and 2nd proviso and section 153C 1st proviso that “the reference to such other person”. The assessee thereafter quotes case law CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) that their lordships have already settled the issue that date of initiation of search in such an instance involving a third person other than the searched assessee has to be construed as the date of recording section 153C satisfactio…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 2915/DEL/2025[2015-16]Status: DisposedITAT Delhi29 Sept 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…t year to be involved herein as per Colossus Trade Links Ltd. section 153A(1)(b) r.w.s. 1st and 2nd proviso and section 153C 1st proviso that “the reference to ………. such other person”. The assessee thereafter quotes case law CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) that their lordships have already settled the issue that date of initiation of search in such an instance involving a third person other than the searched assessee has to be construed as the date of recording section 153C satisfactio…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 2914/DEL/2025[2014-15]Status: DisposedITAT Delhi29 Sept 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…t year to be involved herein as per Colossus Trade Links Ltd. section 153A(1)(b) r.w.s. 1st and 2nd proviso and section 153C 1st proviso that “the reference to ………. such other person”. The assessee thereafter quotes case law CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) that their lordships have already settled the issue that date of initiation of search in such an instance involving a third person other than the searched assessee has to be construed as the date of recording section 153C satisfactio…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 2913/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Sept 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…t year to be involved herein as per Colossus Trade Links Ltd. section 153A(1)(b) r.w.s. 1st and 2nd proviso and section 153C 1st proviso that “the reference to ………. such other person”. The assessee thereafter quotes case law CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) that their lordships have already settled the issue that date of initiation of search in such an instance involving a third person other than the searched assessee has to be construed as the date of recording section 153C satisfactio…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 2912/DEL/2025[2012-13]Status: DisposedITAT Delhi29 Sept 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…t year to be involved herein as per Colossus Trade Links Ltd. section 153A(1)(b) r.w.s. 1st and 2nd proviso and section 153C 1st proviso that “the reference to ………. such other person”. The assessee thereafter quotes case law CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) that their lordships have already settled the issue that date of initiation of search in such an instance involving a third person other than the searched assessee has to be construed as the date of recording section 153C satisfactio…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 2911/DEL/2025[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…t year to be involved herein as per Colossus Trade Links Ltd. section 153A(1)(b) r.w.s. 1st and 2nd proviso and section 153C 1st proviso that “the reference to ………. such other person”. The assessee thereafter quotes case law CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) that their lordships have already settled the issue that date of initiation of search in such an instance involving a third person other than the searched assessee has to be construed as the date of recording section 153C satisfactio…

Deputy Commissioner of Income Tax, Central Circle-15, Delhi vs. Prem Arora, Delhi

In the result, the Appeal of the Revenue is dismissed

ITA 540/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Sept 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandradeputy Commissioner Of Vs Prem Arora Income Tax, Room No. 245, M-75, Greater Kailash, 2Nd Floor, E-2, Block, Ara Part-1, South Delhi, Centre, Jhandewalan Delhi Extension, New Delhi Pan: Adppa7189L Appellant Respondent C.O No. 79/Del/2025 (Arising Out Of Ita No. 540/Del/2025) Prem Arora Vs. Deputy Commissioner Of M-75, Greater Kailash, Income Tax, Room No. 245, Part-1, South Delhi, 2Nd Floor, E-2, Block, Ara Delhi Centre, Jhandewalan Pan: Adppa7189L Extension, New Delhi Appellant Respondent Assessee By Sh. Ved Jain, Adv & Ms.Uma Upadhyay, Ca Revenue By Ms. Pooja Swaroop, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 26/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal & Cross Objection Are Filed By The Revenue

Section 144Section 153CSection 153C(1)

…year involved herein is 2011-12 i.e. beyond the maximum time period of 10 assessment years from the date of section 153C satisfaction i.e. 01.02.2022 relevant to assessment year 2022-23. Various recent judicial precedents CIT-7 Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) have already settled the issue against the department that the date of satisfaction u/s 153C(1) first proviso which has to be construed as the date of search for the purpose of computing the corresponding assessment years in question…

ACIT, Delhi vs. Helios Infrastructure and Projects Limited, Delhi

ITA 4724/DEL/2024[2012-13]Status: DisposedITAT Delhi25 Sept 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 143(3)Section 147Section 148Section 149(1)Section 149(1)(b)Section 151Section 153Section 153ASection 153C

…isdictional High Court has referred to the decision in the case of Ojju Medicare Pvt. Ltd. (Supra). The Hon'ble Delhi High Court in the case of Ojjus Medicare Pvt. Ltd. (Supra) has considered its earlier decision in the case of M/s. RRJ Securities Ltd. [2016] 380 ITR 612(Delhi) dated 30.10.2015 wherein the Hon'ble Court had held as under:- "the date of handing over of material, will be construed as the reference date for initiation of action u/s 153C of the Act, as against date of initiation of search, construed the reference date for initiation of action u/s 153A of the Act. 17. Thus, in view of the various deci…