How many judgments cite PCIT v. Ojjus Medicare (P) Ltd.?

277 judgments on BharatTax cite PCIT v. Ojjus Medicare (P) Ltd. (465 ITR 101), spanning 2023 to 2026.

Which sections of the Income Tax Act does PCIT v. Ojjus Medicare (P) Ltd. come up under?

It is most often cited in judgments turning on Section 153C, Section 143(3), Section 153A, Section 132, Section 148, Section 147.

PCIT v. Ojjus Medicare (P) Ltd.

465 ITR 101High Court2024#284 most cited

What is PCIT v. Ojjus Medicare (P) Ltd. authority for?

For assessments under Section 153C, the commencement point for calculating the six or ten assessment year block period is the date of issuing the Section 153C notice, or the date of the satisfaction note/handing over of books, as clarified by the first proviso to Section 153C(1).

277

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Ojjus Medicare · Ojjus Medicare (P) Ltd. · Section 153C · Section 153A · Section 132 · block period computation · date of search · six assessment years · ten assessment years · satisfaction note · 153C notice · abatement of assessment

Sections most often in play

Section 153C Section 143(3)Section 153A Section 132 Section 148 Section 147 Section 149 Section 151

Issues it is cited on

section 153a(b)section 153(c)(1)section 148b section 153(a)(1)section 153c(1)section 292c(1)section 153c proceedings section 153(c)abatement of assessment section 149(1)(a)warrant of authorisation section 153a(1)(b)

Judgments citing PCIT v. Ojjus Medicare (P) Ltd.

DCIT CENTRAL CIRCLE-28, NEW DELHI vs. SHRI HARISH CHANDRA AGARWAL, NEW DELHI

ITA 8478/DEL/2025[2015-16]Status: DisposedITAT Delhi15 Apr 2026AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year : 2015-16

For Appellant: Shri Salil Kapoor, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR

Section 153CSection 153C(1)

…es with the AY 2016-17. 5. Hon’ble Supreme Court in CIT vs. Jasjit Singh (2023) 458 ITR 423 (SC) and Hon’ble Delhi High Court decision in case of CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del) and PCIT (Central-1) Vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del) have held that the date of reckoning of calculating 6 assessment years for reopening post search assessment in case of Non searched person would be when the seized material was handed over to the assessing officer of the non-searched person or the recording of satisfaction note u/s 153C of the Act by concerned assessing officer of the s…

DCIT, CENTRAL CIRCLE-14, NEW DELHI, JHANDEWALAN EXTN. vs. SHYAM SUNDER VERMA, MODEL TOWN-III

In the result, the appeal filed by the Department of Revenue is dismissed

ITA 8072/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumardcit Vs. Shyam Sunder Verma Central Circle 14 R-66/2, Model Town-Iii New Delhi North West Delhi 110009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acbpv 9328 D Appellant .. Respondent

For Appellant: Sh. Sandeep Goel, AdvFor Respondent: Ms. Monika Singh, CIT-DR

Section 127Section 132Section 142(1)Section 143(2)Section 143(3)Section 153BSection 153CSection 153DSection 250

…Court finds no merit in these appeals; they are accordingly dismissed, without order on costs," Further, reliance is placed in the case of Principal Commissioner of Income-tax (Central- 1) vs. Ojjus Medicare (P.) Ltd. [2024] 161 taxmann.com 160 (Delhi)/[2024] 465 ITR 101 (Delhi) [03-04-2024]wherein the Hon'ble Delhi High Court has held that "In the case of a search assessment undertaken in terms of Section 153C, the solitary distinction would be that the previous year of search would stand substituted by the date or the year in which the books of accounts or documents and assets seized are handed over to the juri…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27 , NEW DELHI vs. PARVESH KUMAR, DELHI

ITA 8453/DEL/2025[2011-12]Status: DisposedITAT Delhi08 Apr 2026AY 2011-12

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaita Nos.8452 & 8453/Del/2025 (Assessment Years: 2010-11 & 2011-12) Dcit, Central Circle-27 Vs. Parvesh Kumar Room No. 348, E-2, Ara 260, Payalamohalla, Centre, Jhandewalan, Extn Badarpur, New Delhi – 110055 Delhi - 110044 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aszpk1455C Appellant .. Respondent

For Appellant: Ms. Monika Ghai, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR

Section 127Section 132Section 153ASection 153C

…f an identified asset was likely to exceed Rs. 50 Lakhs in terms of the provisions of the 4th proviso to section 153A of the Act. There upon ld. CIT(A) has taken into consideration the law laid by Hon’ble Delhi High Court in the case of Ojjus Medicare ((2024) 465 ITR 101 (Del), to hold that the assessment order passed by the AO are liable to be annulled. P a g e | 4 ITA Nos. 8452 & 8453/Del/2025 Parvesh Kumar (AYs: 2010-11 & 2011-12) 5. As, the law stands settled by decision of Hon’ble Supreme Court in CIT vs. Jasjit Singh (2023) 458 ITR 423 (SC) and Hon’ble Delhi High Court decision in case of CIT Vs. RRJ Secur…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27, NEW DELHI vs. PARVESH KUMAR, DELHI

ITA 8452/DEL/2025[2010-11]Status: DisposedITAT Delhi08 Apr 2026AY 2010-11

For Appellant: Ms. Monika Ghai, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR

Section 127Section 132Section 153ASection 153C

DCIT, DELHI vs. SUBODH KANT SAHAY HUF, DELHI

ITA 8444/DEL/2025[2014-15]Status: DisposedITAT Delhi08 Apr 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Amitabh Shukladcit Vs. Subodh Kant Sahay Huf Room No. 348, E-2, Ara 302, Navsansadvihar, Centre, Jhandewalan, Sector-22 Plat 4, Extn. New Delhi Dwarka, Raj Nagar-Ii 110055 Delhi – 110077 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajhs1872H Appellant .. Respondent Appellant By : Sh. Sumitlalchandani, Adv. Sh. Shivamyadav, Adv. Ms. Ananya Kapoor, Adv. Respondent By : Sh. Mahesh Kumar, Cit, Dr Date Of Hearing 30.03.2026 Date Of Pronouncement 08.04.2026 O R D E R Per Anubhav Sharma, Jm:

For Appellant: Sh. SumitLalchandani, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR

Section 132Section 153CSection 153C(1)

…stands settled by decision of Hon’ble Supreme Court in CIT vs. Jasjit Singh (2023) 458 ITR 423 (SC) and Hon’ble Delhi High Court decision in case of CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del) and PCIT (Central-1) Vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del) is that the date of reckoning of calculating 6 assessment years for reopening post search assessment in case of Non searched person would be when the seized material was handed over to the assessing officer of the non-searched person or the recording of satisfaction note u/s 153C of the Act by concerned assessing officer of the searched per…

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 486/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21

Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE -2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 485/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20

Section 132(4)Section 153C

EXPRESSWAY SERVICES PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 484/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19

Section 132(4)Section 153C