PCIT v. Ojjus Medicare (P) Ltd.

465 ITR 101High Court2024#285 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 367,518 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 153CSection 143(3)Section 153ASection 132Section 148Section 147Section 149Section 151

Issues it is cited on

section 153a(b)section 153(c)(1)section 148bsection 153(a)(1)section 153c(1)section 292c(1)section 153c proceedingssection 153(c)abatement of assessmentsection 149(1)(a)warrant of authorisationsection 153a(1)(b)

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

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and Cross-Objections

ITA 3192/CHNY/2024[2020-21]Status: DisposedITAT Chennai30 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3188 To 3192/Chny/2024 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 To 26/Chny/2025 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 The Acit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. : : : : Kasthoori Raja Dhanush, Old No.16/5, New No.33/5, Rajamannar Street, Thyagaraya Nagar, Chennai-600 017. [Pan: Actpv 0618 E] (प्रत्यर्थी/Respondent/Cross- Objector) Mrs. Sheila Parthasarthy, Cit Mr. N. Arjun Raj, Advocate 28.04.2025 30.06.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) 19, Chennai (Hereinafter Referred To As `Ld.Cit(A) `) All Dated 17.10.2024 For The

Section 132Section 153ASection 15ASection 271D

…he Finance Act, 2017. ITA Nos.3188 - 3192/Chny/2024 & CO Nos.22 - 26/Chny/2025 (AYs 2015-16 to 2020-21) Kasthoori Raja Dhanush ::20 :: The Ld. AR relied upon the decision rendered by the Hon'ble Delhi High Court in the case of PCIT v. Ojjus Medicare (P) Ltd. (465 ITR 101) and this Tribunal in the case of M/s KSJ Infrastructure Pvt Ltd Vs DCIT (ITA Nos.797 & 798/Chny/2024) in support of his contention. The Ld. AR further submitted that, there was no mention of any income in form of 'asset' in the satisfaction note which had escaped assessment in AYs 2015-16 to 2016-17 and, thus he argued that, the impugned action…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3190/CHNY/2024[2017-18]Status: DisposedITAT Chennai30 Jun 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…2020-21) Kasthoori Raja Dhanush Kasthoori Raja Dhanush ::20 :: The Ld. AR relied upon the decision rendered by the The Ld. AR relied upon the decision rendered by the Hon’ble Delhi High Hon’ble Delhi High Court in the case of PCIT v Ojjus Medicare (P) Ltd. (465 ITR 101) PCIT v. Ojjus Medicare (P) Ltd. (465 ITR 101) and this Tribunal in the case of and this Tribunal in the case of M/s KSJ Infrastructure Pvt Ltd Vs M/s KSJ Infrastructure Pvt Ltd Vs DCIT (ITA Nos. 797 & 798/Chny/2024) DCIT (ITA Nos. 797 & 798/Chny/2024) in support of his contention. in support of his contention. The Ld. AR further submitted tha…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3189/CHNY/2024[2016-17]Status: DisposedITAT Chennai30 Jun 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…2020-21) Kasthoori Raja Dhanush Kasthoori Raja Dhanush ::20 :: The Ld. AR relied upon the decision rendered by the The Ld. AR relied upon the decision rendered by the Hon’ble Delhi High Hon’ble Delhi High Court in the case of PCIT v Ojjus Medicare (P) Ltd. (465 ITR 101) PCIT v. Ojjus Medicare (P) Ltd. (465 ITR 101) and this Tribunal in the case of and this Tribunal in the case of M/s KSJ Infrastructure Pvt Ltd Vs M/s KSJ Infrastructure Pvt Ltd Vs DCIT (ITA Nos. 797 & 798/Chny/2024) DCIT (ITA Nos. 797 & 798/Chny/2024) in support of his contention. in support of his contention. The Ld. AR further submitted tha…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3188/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Jun 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…2020-21) Kasthoori Raja Dhanush Kasthoori Raja Dhanush ::20 :: The Ld. AR relied upon the decision rendered by the The Ld. AR relied upon the decision rendered by the Hon’ble Delhi High Hon’ble Delhi High Court in the case of PCIT v Ojjus Medicare (P) Ltd. (465 ITR 101) PCIT v. Ojjus Medicare (P) Ltd. (465 ITR 101) and this Tribunal in the case of and this Tribunal in the case of M/s KSJ Infrastructure Pvt Ltd Vs M/s KSJ Infrastructure Pvt Ltd Vs DCIT (ITA Nos. 797 & 798/Chny/2024) DCIT (ITA Nos. 797 & 798/Chny/2024) in support of his contention. in support of his contention. The Ld. AR further submitted tha…

Deputy Commissioner of Income Tax, Delhi vs. Aditya Agarwal, Delhi

Appeal is dismissed

ITA 180/DEL/2025[2021-22]Status: DisposedITAT Delhi13 May 2025AY 2021-22

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

Section 143(3)Section 153CSection 69Section 69C

…#### IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: 'A' NEW DELHI #### BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.180/Del/2025 Assessment Year: 2021-22 | DCIT, | Vs. | Sh. Aditya Agarwal, | |-------------|-----|-----------------------------| | Delhi | | WZ-17, 3rd Floor, Meenakshi | | | | Garden, Shubhash Park, | | | | Delhi | | | | PAN: BCQPA0865C | | (Appellant) | | (Respondent) | | Assessee by | None…

Deputy Commissioner of Income Tax, Delhi vs. Pioneer Dealtrade Pvt. Ltd., Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4519/DEL/2024[2012-13]Status: DisposedITAT Delhi09 May 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 132Section 133CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 4519/Del/2024, A.Y. 2012-13 Dy. Commissioner of Pioneer Deal trade Pvt. Ltd. Income Tax, 9 LSC, Masjid Moth, Central Circle-6, Vs. Greater Kailash Part-II, 344, ARA Center, New Delhi Jhandwalan, New Delhi PAN: AAECP9746R (Appellant) (Respondent) Appellant by Shri Mayank Patawari, Advocate Shri Akash Ojha, Advocate Respondent by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 20/02/2025 Date of Pronouncement 09/05/2025 ORDER PER AVDHESH KUMAR MISHR…

Deputy Commissioner of Income Tax, Jhandewalan, Delhi vs. Rajesh Craft Jewel India Pvt Ltd, Delhi

Appeal is dismissed

ITA 5604/DEL/2024[2021-22]Status: DisposedITAT Delhi05 May 2025AY 2021-22

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 5604/Del/2024 : Asstt. Year : 2021-22 Dcit, Vs Rajesh Craft Jewel India Pvt. Ltd. Central Circle-31, 1171, Kucha Mahajani, Chandani New Delhi Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aabcr5234R Assessee By : Sh. Somvir Singh, Adv. Revenue By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing: 05.05.2025 Date Of Pronouncement: 05.05.2025 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2021-22, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1069269543(1) Dated 30.09.2024, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Somvir Singh, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 143(3)Section 153CSection 153C(1)Section 163CSection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 5604/Del/2024 : Asstt. Year : 2021-22 DCIT, Vs Rajesh Craft Jewel India Pvt. Ltd. Central Circle-31, 1171, Kucha Mahajani, Chandani New Delhi Chowk, Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AABCR5234R Assessee by : Sh. Somvir Singh, Adv. Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing: 05.05.2025 Date of Pronouncement: 05.05.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This Revenue’s appeal for Assessment Year 2021-22, aris…

ACIT, New Delhi vs. M/S. Niit Technologies Ltd., New Delhi

In the result, appeal of Revenue in ITA No

ITA 3718/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Apr 2025AY 2011-12

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.3718/Del/2025 "नधा"रणवष"/Assessment Year:2010-11 Dcit, बनाम Alankit Limited, Room No.327, 3Rd Floor, Central Circle-28, Vs. New Delhi. Ara Centre, E-2, Jhandewalan Extn., New Delhi. Pan No.Aaace1288P अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 153A

…Tribunal in case of DCIT Vs Ankit Agarwal in ITA No.3703/Del/2025 for AY 2010-11 dated 07.11.2025, wherein the bench of Tribunal relied upon the decision of Jurisdictional High Court in the case of 2 ALANKIT LIMITED PCIT vs. Ojjus Medicare Pvt. Ltd. (2024) (465 ITR 101) (Del.). The Ld. AR of the assessee while explaining the facts of the case submits that a search action under section 132 was carried out on 18.10.2019 on assessee group wherein the assessee as well as assessee - Ankit Aggarwal was also covered. Pursuant to search action notice under section 153A was issued for AY 2010-11 to 2020-21. The asse…

S G Commercial, Jhansi vs. Joint Commissioner of Income Tax, Central Circle, Kanpur

Appeals stand allowed

ITA 371/AGR/2024[2018-19]Status: DisposedITAT Agra22 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…e block period of six years in view of proviso of Sec.153A and AY 2019-20 being the year of search in view ofproviso to Sec.153C of the Act. The Ld. AR has relied on the decision of Hon’ble Delhi High Court in the case of Pr. CIT vs. Ojjus Medicare Pvt. Ltd. (161 Taxmann.com 160)to support the same. We find force in the argument of Ld. AR since this year would clearly fall in the year of search and therefore, the assessment ought to have been framed u/s 153C and not under any other section. The cited case law duly supports the contention of Ld. AR. This legal ground also stands decided in assessee’s favor for AY…

S G Commercial, Jhansi vs. Assistant Commissioner of Income, Agra

Appeals stand allowed

ITA 370/AGR/2024[2018-19]Status: DisposedITAT Agra22 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…e block period of six years in view of proviso of Sec.153A and AY 2019-20 being the year of search in view ofproviso to Sec.153C of the Act. The Ld. AR has relied on the decision of Hon’ble Delhi High Court in the case of Pr. CIT vs. Ojjus Medicare Pvt. Ltd. (161 Taxmann.com 160)to support the same. We find force in the argument of Ld. AR since this year would clearly fall in the year of search and therefore, the assessment ought to have been framed u/s 153C and not under any other section. The cited case law duly supports the contention of Ld. AR. This legal ground also stands decided in assessee’s favor for AY…

S G Commercial, Jhansi vs. Joint Commissioner of Income Tax, Central Circle, Kanpur

Appeals stand allowed

ITA 369/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…e block period of six years in view of proviso of Sec.153A and AY 2019-20 being the year of search in view ofproviso to Sec.153C of the Act. The Ld. AR has relied on the decision of Hon’ble Delhi High Court in the case of Pr. CIT vs. Ojjus Medicare Pvt. Ltd. (161 Taxmann.com 160)to support the same. We find force in the argument of Ld. AR since this year would clearly fall in the year of search and therefore, the assessment ought to have been framed u/s 153C and not under any other section. The cited case law duly supports the contention of Ld. AR. This legal ground also stands decided in assessee’s favor for AY…

S G Commercial, Jhansi vs. Assistant Commissioner of Income Tax, Agra

Appeals stand allowed

ITA 368/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…e block period of six years in view of proviso of Sec.153A and AY 2019-20 being the year of search in view ofproviso to Sec.153C of the Act. The Ld. AR has relied on the decision of Hon’ble Delhi High Court in the case of Pr. CIT vs. Ojjus Medicare Pvt. Ltd. (161 Taxmann.com 160)to support the same. We find force in the argument of Ld. AR since this year would clearly fall in the year of search and therefore, the assessment ought to have been framed u/s 153C and not under any other section. The cited case law duly supports the contention of Ld. AR. This legal ground also stands decided in assessee’s favor for AY…

S G Commercial, Jhansi vs. Joint Commissioner of Income Tax, Central Circle, Kanpur

Appeals stand allowed

ITA 367/AGR/2024[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…e block period of six years in view of proviso of Sec.153A and AY 2019-20 being the year of search in view ofproviso to Sec.153C of the Act. The Ld. AR has relied on the decision of Hon’ble Delhi High Court in the case of Pr. CIT vs. Ojjus Medicare Pvt. Ltd. (161 Taxmann.com 160)to support the same. We find force in the argument of Ld. AR since this year would clearly fall in the year of search and therefore, the assessment ought to have been framed u/s 153C and not under any other section. The cited case law duly supports the contention of Ld. AR. This legal ground also stands decided in assessee’s favor for AY…

S G Commercial, Jhansi vs. Joint Commissioner of Income Tax, Central Circle, Kanpur

Appeals stand allowed

ITA 366/AGR/2024[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…e block period of six years in view of proviso of Sec.153A and AY 2019-20 being the year of search in view ofproviso to Sec.153C of the Act. The Ld. AR has relied on the decision of Hon’ble Delhi High Court in the case of Pr. CIT vs. Ojjus Medicare Pvt. Ltd. (161 Taxmann.com 160)to support the same. We find force in the argument of Ld. AR since this year would clearly fall in the year of search and therefore, the assessment ought to have been framed u/s 153C and not under any other section. The cited case law duly supports the contention of Ld. AR. This legal ground also stands decided in assessee’s favor for AY…

S G Commercial, Jhansi vs. Assistant Commissioner of Income Tax, Agra

Appeals stand allowed

ITA 365/AGR/2024[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…e block period of six years in view of proviso of Sec.153A and AY 2019-20 being the year of search in view ofproviso to Sec.153C of the Act. The Ld. AR has relied on the decision of Hon’ble Delhi High Court in the case of Pr. CIT vs. Ojjus Medicare Pvt. Ltd. (161 Taxmann.com 160)to support the same. We find force in the argument of Ld. AR since this year would clearly fall in the year of search and therefore, the assessment ought to have been framed u/s 153C and not under any other section. The cited case law duly supports the contention of Ld. AR. This legal ground also stands decided in assessee’s favor for AY…

S G Commercial, Jhansi vs. Assistant Commissioner of Income Tax, Agra

Appeals stand allowed

ITA 364/AGR/2024[2015-16]Status: DisposedITAT Agra22 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…e block period of six years in view of proviso of Sec.153A and AY 2019-20 being the year of search in view ofproviso to Sec.153C of the Act. The Ld. AR has relied on the decision of Hon’ble Delhi High Court in the case of Pr. CIT vs. Ojjus Medicare Pvt. Ltd. (161 Taxmann.com 160)to support the same. We find force in the argument of Ld. AR since this year would clearly fall in the year of search and therefore, the assessment ought to have been framed u/s 153C and not under any other section. The cited case law duly supports the contention of Ld. AR. This legal ground also stands decided in assessee’s favor for AY…

Frontier Commercial Co. Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

ITA 1771/DEL/2019[2014-15]Status: DisposedITAT Delhi09 Apr 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 7349/Del/2017 : Asstt. Year : 2013-14 Frontier Commercial Co. Ltd., Vs Dcit, Rra Taxindia, D-28, Central Circle-Ii, South Extension, Part-1, Faridabad New Delhi-110049 (Appellant) (Respondent) Pan No. Aabcf1424D Ita No. 1771/Del/2019 : Asstt. Year : 2014-15 Frontier Commercial Co. Ltd. Vs Dcit, (Merged With Sucon India Ltd. Later Central Circle-Ii, Merged With M/S Akriti Global Faridabad Traders Ltd.), Rra Taxindia, D-28, South Extension, Part-1, New Delhi-110049 (Appellant) (Respondent) Pan No. Aabcf1424D Assessee By : Sh. Somil Aggarwal, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Sh. Surender Pal Singh, Cit-Dr Date Of Hearing: 09.04.2025 Date Of Pronouncement: 09.04.2025 Order Per Satbeer Singh Godara: These Twin Assessee’S As Many Appeals I.E. Ita No. 7349/Del/2017 & Ita No. 1771/Del/2019, For Assessment Years 2013-14 & 2014-15 Arise Against The Cit(A), Karnal’S In Case No. It/75/Ggn/2015-16 & Cit(A)-3, Gurgaon’S In Case No. 550/Cit(A)-3/Ggn/2016-17 Dated 07.09.2017 & Frontier Commercial Co. Ltd. 30.11.2018, In Proceedings U/S 143(3) R.W.S. 153B Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Somil Aggarwal, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 143(3)Section 153C

…taken as the date of recording of satisfaction under first proviso thereto, in light of CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 0612, PCIT vs. Jasjit Singh Frontier Commercial Co. Ltd. (2024) 336 CTR 634 (Delhi) and PCIT vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del.), the assessment herein framed u/s 143(3) of the Act hardly satisfied the test of law. The same stands quashed in very terms. All other pleadings on merits herein stand rendered academic. The assessee’s instant former appeal ITA No. 7349/Del/2017 is accepted therefore. 5. Next comes the assessee’s latter appeal ITA No. 1771/Del/2019 raisin…

Frontier Commercial Co. Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

ITA 7349/DEL/2017[2013-14]Status: DisposedITAT Delhi09 Apr 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 7349/Del/2017 : Asstt. Year : 2013-14 Frontier Commercial Co. Ltd., Vs Dcit, Rra Taxindia, D-28, Central Circle-Ii, South Extension, Part-1, Faridabad New Delhi-110049 (Appellant) (Respondent) Pan No. Aabcf1424D Ita No. 1771/Del/2019 : Asstt. Year : 2014-15 Frontier Commercial Co. Ltd. Vs Dcit, (Merged With Sucon India Ltd. Later Central Circle-Ii, Merged With M/S Akriti Global Faridabad Traders Ltd.), Rra Taxindia, D-28, South Extension, Part-1, New Delhi-110049 (Appellant) (Respondent) Pan No. Aabcf1424D Assessee By : Sh. Somil Aggarwal, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Sh. Surender Pal Singh, Cit-Dr Date Of Hearing: 09.04.2025 Date Of Pronouncement: 09.04.2025 Order Per Satbeer Singh Godara: These Twin Assessee’S As Many Appeals I.E. Ita No. 7349/Del/2017 & Ita No. 1771/Del/2019, For Assessment Years 2013-14 & 2014-15 Arise Against The Cit(A), Karnal’S In Case No. It/75/Ggn/2015-16 & Cit(A)-3, Gurgaon’S In Case No. 550/Cit(A)-3/Ggn/2016-17 Dated 07.09.2017 & Frontier Commercial Co. Ltd. 30.11.2018, In Proceedings U/S 143(3) R.W.S. 153B Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Somil Aggarwal, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 143(3)Section 153C

…taken as the date of recording of satisfaction under first proviso thereto, in light of CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 0612, PCIT vs. Jasjit Singh Frontier Commercial Co. Ltd. (2024) 336 CTR 634 (Delhi) and PCIT vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del.), the assessment herein framed u/s 143(3) of the Act hardly satisfied the test of law. The same stands quashed in very terms. All other pleadings on merits herein stand rendered academic. The assessee’s instant former appeal ITA No. 7349/Del/2017 is accepted therefore. 5. Next comes the assessee’s latter appeal ITA No. 1771/Del/2019 raisin…

Sanskar Nagar, Jhansi vs. Additional Commissioner of Income Tax, Kanpur

Appeals stands allowed

ITA 346/AGR/2024[2016-17]Status: DisposedITAT Agra28 Mar 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.351/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपीलसं./ Ita No.352/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 3. आयकरअपीलसं./ Ita No.353/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 4. आयकरअपीलसं./ Ita No.354/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 5. आयकरअपीलसं./ Ita No.349/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 6. आयकरअपीलसं./ Ita No.346/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17; Smc Bench) & 7. आयकरअपीलसं./ Ita No.347/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17; Smc Bench) & 8. आयकरअपीलसं./ Ita No.348/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18; Smc Bench) & 9. आयकरअपीलसं./ Ita No.350/Agr/2024

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 143(3)Section 153ASection 153CSection 153DSection 271D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.351/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपीलसं./ ITA No.352/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 3. आयकरअपीलसं./ ITA No.353/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 4. आयकरअपीलसं./ ITA No.354/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 5. आयकरअपीलसं./ ITA No.349/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; SMC Bench) & 6. आयकरअपीलसं./ ITA No.346/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17;…

ACIT, Circle-58(1), New Delhi vs. Rajan Kumar, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1332/DEL/2020[2014-15]Status: DisposedITAT Delhi28 Mar 2025AY 2014-15

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

Section 132Section 153A(1)Section 153CSection 153C(1)Section 68

…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…