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).

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 101)

Padma Logistics Pvt Ltd, Delhi vs. DCIT, Central Circle-5, New Delhi

In the result, the appeal of the Assessee is allowed

ITA 4938/DEL/2025[2015-16]Status: DisposedITAT Delhi11 Mar 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshpadma Logistics Pvt. Ltd, Vs. Dcit, Gf-, P-14, Kalakaar Street, Central Circle-5, Burra Bazar, Kolkata, Wb Jhandewalan, Delhi (Appellant) (Respondent) Pan: Aahcp1175H

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 132Section 132ASection 143(3)Section 153A(1)Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Padma Logistics Pvt. Ltd, Vs. DCIT, GF-, P-14, Kalakaar Street, Central Circle-5, Burra Bazar, Kolkata, WB Jhandewalan, Delhi (Appellant) (Respondent) PAN: AAHCP1175H Assessee by : Shri Raj Kumar Gupta, CA Shri J. P. Sharma, CA Revenue by: Shri Dayainder Singh Sidhu, CIT DR Date of Hearing 08/01/2026 Date of pronouncement 11/03/2026 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.4938/Del/2025 for AY 2015-16, arises out of the order of the ld Commi…

Exel Rubber Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 1894/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/S. Exel Rubber (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaace4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 20/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11 Hyderabad, Dated 11/10/2025 For The A.Y 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 69A

…ing land or building or both, shares and securities, loans & advances, deposits in the bank account. In support of his contention, he has relied upon the Judgment of the Hon'ble Delhi High Court in the case of Pr. CIT vs. Ojjus Medical Care reported in (2024) 465 ITR 101 (Del.) and submitted that at the time of issuing notice u/s Page 13 of 74 ITA No 1894 of 2025 Exel Rubber Private Ltd 148, the Assessing Officer only have prima facie satisfied that the income amounting or exceeding Rs.50 lakhs may have escaped the assessment. He has further submitted that the Hon'ble High Court has held that at the time of iss…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, all the six appeals i

ITA 1874/HYD/2025[2018-19]Status: DisposedITAT Hyderabad18 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-

Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…ing land or building or both, shares and securities, loans & advances, deposits in the bank account. In support of his contention, he has relied upon the Judgment of the Hon'ble Delhi High Court in the case of Pr. CIT vs. Ojjus Medical Care reported in (2024) 465 ITR 101 (Del.) and submitted that at the time of issuing notice u/s 148, the Assessing Officer only have prima facie satisfied that the income amounting to exceeding Rs.50 lakhs may have escaped the assessment. He has further submitted that the Hon'ble High Court has held that at the time of issuance of notice u/s 148, the Assessing Officer may not have…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad.

In the result, all the six appeals i

ITA 1873/HYD/2025[2017-18]Status: DisposedITAT Hyderabad18 Feb 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-

Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…ing land or building or both, shares and securities, loans & advances, deposits in the bank account. In support of his contention, he has relied upon the Judgment of the Hon'ble Delhi High Court in the case of Pr. CIT vs. Ojjus Medical Care reported in (2024) 465 ITR 101 (Del.) and submitted that at the time of issuing notice u/s 148, the Assessing Officer only have prima facie satisfied that the income amounting to exceeding Rs.50 lakhs may have escaped the assessment. He has further submitted that the Hon'ble High Court has held that at the time of issuance of notice u/s 148, the Assessing Officer may not hav…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, all the six appeals i

ITA 1872/HYD/2025[2016-17]Status: DisposedITAT Hyderabad18 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-

Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…ing land or building or both, shares and securities, loans & advances, deposits in the bank account. In support of his contention, he has relied upon the Judgment of the Hon'ble Delhi High Court in the case of Pr. CIT vs. Ojjus Medical Care reported in (2024) 465 ITR 101 (Del.) and submitted that at the time of issuing notice u/s 148, the Assessing Officer only have prima facie satisfied that the income amounting to exceeding Rs.50 lakhs may have escaped the assessment. He has further submitted that the Hon'ble High Court has held that at the time of issuance of notice u/s 148, the Assessing Officer may not have…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, all the six appeals i

ITA 1870/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-

Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…ing land or building or both, shares and securities, loans & advances, deposits in the bank account. In support of his contention, he has relied upon the Judgment of the Hon'ble Delhi High Court in the case of Pr. CIT vs. Ojjus Medical Care reported in (2024) 465 ITR 101 (Del.) and submitted that at the time of issuing notice u/s 148, the Assessing Officer only have prima facie satisfied that the income amounting to exceeding Rs.50 lakhs may have escaped the assessment. He has further submitted that the Hon'ble High Court has held that at the time of issuance of notice u/s 148, the Assessing Officer may not have…

Elan Limited, New Delhi vs. Deputy Commissioner of Income Tax, Central Circle - 7, New Delhi

In the result, the appeal of the assessee is allowed

ITA 763/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Feb 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

Section 131Section 153CSection 43B

…followed by section 153C satisfaction recorded in the se twin assessee’s cases on 19.01 .2021. That being the case, there would be hardly any quarrel in light of PCIT vs. Jasjit Singh (2024) 336 CTR 634 (Delhi) and PCIT vs. O j jus Medicare Pvt. Ltd . (2024) 465 ITR 101 (Del.) that the date of initiation of the search in question in an instance of invocation of section 153C(1) 1s t proviso could be that of recording of the satisfaction itself which comes to be on 19.01 .2021 only . 4. A perusal of the case records next indicates that the learned Assessing Officer had recorded his satisfaction on 19.01 .2021 foll…

Assistant Commissioner of Income Tax, CC-30, New Delhi, Delhi vs. Rv Cafe Private Limited, Delhi

In the result, appeal of the revenue is hereby, dismissed

ITA 6363/DEL/2025[2017-18]Status: DisposedITAT Delhi12 Feb 2026AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble Vice- & Smt. Renu Jauhri, Hon’Ble

For Appellant: Shri Harshit Srivastava, CAFor Respondent: Shri Jitender Singh, CIT DR

Section 133ASection 143(2)Section 143(3)Section 153CSection 250Section 68

…6363_DEL_2025_ACIT CC 30 vs RV Cafe Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE-PRESIDENT & SMT. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA No. 6363/DEL/2025; Assessment Year: 2017-18 ACIT CC-30 Vs RV Café Pvt. Ltd. Room No. 320, 3rd Floor A-13, G/F, Najafgarh Road ARA Centre Vishal Enclave Jhandewalan Extension New Delhi-110027 New Delhi-55 (APPELLANT) (RESPONDENT) PAN No. AAHCR5742E Assessee by : Shri Harshit Srivastava, CA Shri Anil Sethi, CA Department/Revenue by : Shri Jitender Singh, CIT DR Date of Hearing: 20.01.2026 Date of Pronoun…

ACIT, Delhi vs. Smt. Sudesh Gahlot, Delhi

In the result, Appeal of the Revenue in ITA No

ITA 5947/DEL/2025[2011-12]Status: DisposedITAT Delhi11 Feb 2026AY 2011-12

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayassistant Commissioner Of Income V Smt. Sudesh Gahlot Tax, Central Circle -04, Room No. S B-5/4403, Block B-5 & 6 332, 3Rd Floor, Ara Centre, Vsantkunj, New Delhi Jhandewalan Extension, New Delhi Pan: Aaupg7636A

Section 153C

…the assessment order passed by the A.O. is beyond the jurisdiction and liable to be set aside. Further submitted that the Ld. CIT(A) has followed the ratio laid down by the Hon'ble High Court of Delhi in the case of PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and held that the proceedings initiated u/s 153C of the Act is barred by limitation, therefore, the Department cannot find fault with the order impugned, thus, sought for dismissal of the Appeal of the Revenue. 3. Per contra, the Ld. Departmental Representative by relying on the assessment order, submitted that the assessment has been fr…