PCIT v. Ojjus Medicare (P) Ltd.

Isha Gupta, Pitampura Delhi vs. Central Circle 28, Delhi, Jhandewalan

The appeals are allowed and the impugned assessments are quashed

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1764 & 4319/Del/2025 Assessment Years: 2013-14 & 2014-15 Isha Gupta, Vs DCIT, KU 73, Pitampura, Central Circle-28, Sri Nagar Colony, Delhi. North West Delhi, New Delhi. PAN: AAOPG4352K (Appellant) (Respondent) Assessee by : Shri Raghav Sharma & Shri Mohit Gupta, CAs; & Ms Agni Chaudhary, Advocate Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 03.09.2025 Date of Pronouncement : 19.09.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals…

Deputy Commissioner of Income Tax, Delhi vs. Veena Gupta, Delhi

Appeal is dismissed for assessment year 2014-15 in the case of ACIT vs

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

…time period of assessment years from the date of section 153C satisfaction i.e. 16.01.2023 relevant to assessment year 2023-24. 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 as the case herein. Further, it is noted that the date of s…

Deputy Commissioner of Income Tax, Delhi vs. Saurabh Maheshwari, Gurgaon

Appeal is dismissed for assessment year 2014-15 in the case of ACIT vs

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

…time period of assessment years from the date of section 153C satisfaction i.e. 16.01.2023 relevant to assessment year 2023-24. 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 as the case herein. Further, it is noted that the date of s…

Deputy Commissioner of Income Tax, Delhi vs. Saurabh Maheshwari, Delhi

Appeal is dismissed for assessment year 2014-15 in the case of ACIT vs

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

…time period of assessment years from the date of section 153C satisfaction i.e. 16.01.2023 relevant to assessment year 2023-24. 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 as the case herein. Further, it is noted that the date of s…

Deputy Commissioner of Income Tax, Delhi vs. Saurabh Maheshwari, Delhi

Appeal is dismissed for assessment year 2014-15 in the case of ACIT vs

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

…time period of assessment years from the date of section 153C satisfaction i.e. 16.01.2023 relevant to assessment year 2023-24. 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 as the case herein. Further, it is noted that the date of s…

Isha Gupta, Delhi vs. DCIT CC 28, Jhandewalan

The appeals are allowed and the impugned assessments are quashed

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1764 & 4319/Del/2025 Assessment Years: 2013-14 & 2014-15 Isha Gupta, Vs DCIT, KU 73, Pitampura, Central Circle-28, Sri Nagar Colony, Delhi. North West Delhi, New Delhi. PAN: AAOPG4352K (Appellant) (Respondent) Assessee by : Shri Raghav Sharma & Shri Mohit Gupta, CAs; & Ms Agni Chaudhary, Advocate Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 03.09.2025 Date of Pronouncement : 19.09.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals…

Badri Vishal Commodity Management Services Ltd, New Delhi vs. Devendra Kumar Pandey, DCIT, CC-5, New Delhi

Appeal is allowed

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 2089/Del/2025 : Asstt. Year: 2019-20 Badri Vishal Commodity Management Vs DCIT, Services Ltd., Plot No. 4, SSC Central Circle-5, Industrial Estate, GT Karnal Road, New Delhi-110055 Adarsh Nagar, Delhi-110033 (APPELLANT) (RESPONDENT) PAN No. AABCS3666E Assessee by : Sh. Vinod Kumar Bindal, Adv. & Ms. Rinki Sharma, ITP Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 09.09.2025 Date of Pronouncement: 09.09.2025 ORDER Per Satbeer Singh Godara, Judicia…

Tarun Gupta, Delhi vs. Assistant Commissioner of Income Tax Central Circle-3, Delhi

In the result, the appeal filed by the assessee for AY 2021-22 is allowed

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

…the assessee is only on 10.01.2022, the searched date for the purpose of section 153C in the case of the assessee is AY 2022-23. He further submitted that based on the decision of Hon’ble Delhi High Court in the case of PCIT vs. OJAS Medicare Pvt. Ltd. (2024) 465 ITR 101 and CIT vs. Jasjit Singh ([2023] 155 taxmann.com 155 (SC), assessment should have been initiated u/s 153C of the Act instead of assessment order passed u/s 143(3) of the Act. Since the issue is squarely covered in favour of the assessee, he relied on the same. 12. On the other hand, ld. DR of the Revenue relied on the findings of the lower author…

Tarun Gupta, Delhi vs. Assistant Commissioner of Income Tax Central Circle-3, Delhi

In the result, the appeal filed by the assessee for AY 2021-22 is allowed

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

…the assessee is only on 10.01.2022, the searched date for the purpose of section 153C in the case of the assessee is AY 2022-23. He further submitted that based on the decision of Hon’ble Delhi High Court in the case of PCIT vs. OJAS Medicare Pvt. Ltd. (2024) 465 ITR 101 and CIT vs. Jasjit Singh ([2023] 155 taxmann.com 155 (SC), assessment should have been initiated u/s 153C of the Act instead of assessment order passed u/s 143(3) of the Act. Since the issue is squarely covered in favour of the assessee, he relied on the same. 12. On the other hand, ld. DR of the Revenue relied on the findings of the lower author…

Tarun Gupta, Delhi vs. Assistant Commissioner of Income Tax Central Circle-3, Delhi

In the result, the appeal filed by the assessee for AY 2021-22 is allowed

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

…the assessee is only on 10.01.2022, the searched date for the purpose of section 153C in the case of the assessee is AY 2022-23. He further submitted that based on the decision of Hon’ble Delhi High Court in the case of PCIT vs. OJAS Medicare Pvt. Ltd. (2024) 465 ITR 101 and CIT vs. Jasjit Singh ([2023] 155 taxmann.com 155 (SC), assessment should have been initiated u/s 153C of the Act instead of assessment order passed u/s 143(3) of the Act. Since the issue is squarely covered in favour of the assessee, he relied on the same. 12. On the other hand, ld. DR of the Revenue relied on the findings of the lower author…

Deputy Commissioner of Income Tax, Delhi vs. Vikas Associates Private Limited, Delhi

The appeal of the revenue is dismissed

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2011-12 Dcit Vs. Vikas Associates Private Delhi Limited, B-9, Bhagwan Das Nagar, East Punjabi Bagh, New Delhi Pan No.Aaacv0935C (Appellant) (Respondent)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER AND SH. MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2011-12 DCIT Vs. Vikas Associates Private Delhi Limited, B-9, Bhagwan Das Nagar, East Punjabi Bagh, New Delhi PAN No.AAACV0935C (APPELLANT) (RESPONDENT) Appellant by Sh. Dayainder Singh Sindhu, CIT DR Respondent by Sh. Sumit Lalchandani, Advocate Sh. Shivam Yadav, Advocate Date of hearing: 18/08/2025 Date of Pronouncement: 27/08/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of the Commission…

Bhawna Garg, New Delhi vs. DCIT, Central Circle-31, New Delhi

In the result, appeal of assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1466/DEL/2024 [A.Y 2021-22] Bhawna Garg Vs. The Dy. C.I.T B-85, Radhey Shyam Park Ext Central Circle-31 Krishna Nagar, New Delhi New Delhi PAN: AGRPG 2200 K (Appellant) (Respondent) Assessee By : Shri Ravi Pratap Mall, Adv Department By : Shri Jitender Singh, CIT-DR Date of Hearing : 26.08.2025 Date of Pronouncement : 26.08.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the CIT(A)-…

Anil Kapilashrami, Gurgaon vs. Dict Circle-16, New Delhi

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

…first proviso that “ the reference to the date of search …… shall be construed as reference to the date of receiving the books of account or …..” which has been interpreted as the date of issuing Section 153C notice in PCIT v. Ojjus Medicare (P) Ltd. [2024] 465 ITR 101 (Delhi). 3. That being the case, we are of the considered view that the impugned former assessment year A.Y. 2009-10 is any way not covered the maximum time period of ten assessment years in Section 153C read with Section 153A(1) 1st proviso incorporating the statutory expression “and for the relevant assessment years(s)”; counted backward fr…

Anil Kaspilashrami, Gurgaon vs. DCIT, Central Circle-16, New Delhi

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

…first proviso that “ the reference to the date of search …… shall be construed as reference to the date of receiving the books of account or …..” which has been interpreted as the date of issuing Section 153C notice in PCIT v. Ojjus Medicare (P) Ltd. [2024] 465 ITR 101 (Delhi). 3. That being the case, we are of the considered view that the impugned former assessment year A.Y. 2009-10 is any way not covered the maximum time period of ten assessment years in Section 153C read with Section 153A(1) 1st proviso incorporating the statutory expression “and for the relevant assessment years(s)”; counted backward fr…

DCIT, Central Circle-15, Delhi vs. Geeta Arora, Delhi

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalwith C.O. No.80/Del/2025 Assessment Year: 2011-12 Vs. Geeta Arora, Dcit, Central Circle-15, M-75, Greater Kailash, Delhi Part-1, New Delhi Pan: Aekpa4628J (Appellant) (Respondent/Cross-Objector) Assessee By Sh. Ved Jain, Adv. Ms. Uma Upadhayay, Ca Sh. Aditya Garg, Ar Department By Sh. Rajesh Chardra, Cit(Dr) Date Of Hearing 13.08.2025 Date Of Pronouncement 13.08.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.401/Del/2025 With Assessee’S Cross Objection C.O. No. 80/Del/2025 For Assessment Year 2011- 12, Arise Against The Commissioner Of Income Tax (Appeals)-26 [In Short, The “Cit(A)”], Delhi’S Order Dated 13.11.2024 Passed In Case No. 26/10127/2010-11, Involving Proceedings Under Section 153C

…e 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 2 | P a g e ITA No.401/Del/2025 & C.O. No. 80/Del/2025 years in question a…

Olympus Realtors (P) Ltd., Gurugram vs. DCIT Central Circle-II, Gurgaon

The appeal is allowed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

…at the present year cannot be said to be unabated assessment as the date of search was 29.4.2015. Ld. DR could not dispute the settled state of law now after decision in Jasjit Singh Case (Supra) and & of Hon’ble Delhi High Court in the case of Ojuss Medicare 465 ITR 101 (Del) where it is now held that the date of satisfaction note/handing over the books would be the date of search. On that basis, date of satisfaction note is 7.6.2017 and hence, impugned AY 2014-15 becomes unabated. Thus it was quite essential that ‘satisfaction note’ should be a self contained document about the incriminating material belonging…

Shorya Trading Company Pvt Ltd, Karnal vs. ACIT, Central Circle, Karnal

In the result, the appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.813/Del./2025, A.Y. 2008-09 Shorya Trading Company Assistant Commissioner Private Limited, Oswal Estate, Of Income Tax, Village: Dutail, Vs. Central Circle Karnal, District Karnal-132037 Karnal, Haryana Pan: Aakcs0778A (Appellant) (Respondent) Appellant By Sh. Ved Jain, Advocate Sh. Pawan Garg, Ca Ms. Ishika Dua, Ca Respondent By Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing 31/07/2025 Date Of Pronouncement 31/07/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For Assessment Year (‘Ay’) 2008-09 Is Directed Against The Order Dated 03.01.2025 Of The Commissioner Of Income Tax (Appeals)-3, Gurugram [‘Cit(A)’].

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.813/Del./2025, A.Y. 2008-09 Shorya Trading Company Assistant Commissioner Private Limited, Oswal Estate, of Income Tax, Village: Dutail, Vs. Central Circle Karnal, District Karnal-132037 Karnal, Haryana PAN: AAKCS0778A (Appellant) (Respondent) Appellant by Sh. Ved Jain, Advocate Sh. Pawan Garg, CA Ms. Ishika Dua, CA Respondent by Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing 31/07/2025 Date of Pronouncement 31/07/2025 ORDER PER AVDHESH KU…

DCIT Central Circle-27, New Delhi vs. Jasmine Buildmart Pvt Ltd, New Delhi

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishraassessment Year: 2012-13 Dcit, Vs Jasmine Buildmart Pvt. Ltd., Central Circle-27, 406, Elegance Tower-8, New Delhi. Jsola District Centre, New Delhi – 110 025. Pan: Aaccj5119J Co No.34/Del/2023 (Ita No.1268/Del/2020) Assessment Year: 2012-13 Jasmine Buildmart Pvt. Ltd., Vs. Dcit, 406, Elegance Tower-8, Central Circle-27, Jsola District Centre, New Delhi. New Delhi – 110 025. Pan: Aaccj5119J (Appellant) (Respondent) Assessee By : Shri Vinod Kumar Bindal, Ca; Shri Anmol Jha, Advocate; & Ms Rinki Sharma, Itp. Revenue By : Shri Daya Inder Singh Sidhu, Cit-Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 30.07.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Revenue Against The Order Dated 22.11.2019 Of The Commissioner Of Income-Tax (Appeals)-3, Gurgaon Co No.34/Del/2020 (Hereinafter Referred To As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeal No.44/Cit(A)(C)/Ggn/2014-15 Arising Out Of The Appeal Before It Against The Order Dated 24.03.2014 Passed U/S 153B(1)(B) R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Dcit, Central Circle-I, Faridabad (Hereinafter Referred To As The Ld. Ao). The Assessee Has Also Filed The Cross Objections.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: C : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Assessment Year: 2012-13 DCIT, Vs Jasmine Buildmart Pvt. Ltd., Central Circle-27, 406, Elegance Tower-8, New Delhi. Jsola District Centre, New Delhi – 110 025. PAN: AACCJ5119J CO No.34/Del/2023 (ITA No.1268/Del/2020) Assessment Year: 2012-13 Jasmine Buildmart Pvt. Ltd., Vs. DCIT, 406, Elegance Tower-8, Central Circle-27, Jsola District Centre, New Delhi. New Delhi – 110 025. PAN: AACCJ5119J (Appellant) (Respondent) Assessee by : Shri Vinod Kumar Bindal,…

Deputy Commissioner of Income Tax, Delhi vs. Vikas Surya Buildwell Private Limited, Delhi

In the result, the appeal of the Revenue is dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

…and how the six and ten-year block will be computed is no more res integra. In fact, this issue has been considered by the jurisdictional High Court in the case of Principal Commissioner of Income-tax (Central-1) v. Ojjus Medicare (P.) Ltd reported in [2024] 465 ITR 101 (Delhi). In the aforesaid judgment, with respect to what would be the commencement point for the purposes of computation of the six and ten-year block, the Hon’ble High Court after discussing the statutory provisions and various judicial pronouncements has held as under: F. IDENTIFICATION OF THE COMMENCEMENT POINT FOR THE PURPOSES OF COMPUTATION…