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 367,541 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.

DCIT CC 2 2, Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

ITA 1255/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

…rch i.e., 06-08-2019;for the purposes of Section 153C of the Act, even after considering the amendment made by the Finance Act, 2017.The Ld. AR relied upon the decision rendered by the Hon'ble Delhi High Court in the case of PCIT Vs 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 the findings rendered by the Ld. CIT(A) on this aspect. 9. We have heard both the parties and perused the material placed before us. We first take up the common legal issue for AYs 2014-15 & 2015-16 viz., whether these AYs ordinari…

DCIT CC 2 2, Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1254/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

…e Act, 2017.The Ld. AR relied upon the decision rendered by the Hon'ble Delhi H AR relied upon the decision rendered by the Hon'ble Delhi H AR relied upon the decision rendered by the Hon'ble Delhi High Court in the case of PCIT Vs v Ojjus Medicare (P) Ltd. (465 ITR 101) PCIT Vs v Ojjus Medicare (P) Ltd. (465 ITR 101) PCIT Vs v Ojjus Medicare (P) Ltd. (465 ITR 101) and this Tribunal in the case of Tribunal in the case of M/s KSJ Infrastructure Pvt Ltd Vs DCIT (ITA Pvt Ltd Vs DCIT (ITA Nos. 797 & 798/Chny/2024) Nos. 797 & 798/Chny/2024) in support of the findings rendered by the findings rendered by the Ld. CIT(…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1238/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

…e Act, 2017.The Ld. AR relied upon the decision rendered by the Hon'ble Delhi H AR relied upon the decision rendered by the Hon'ble Delhi H AR relied upon the decision rendered by the Hon'ble Delhi High Court in the case of PCIT Vs v Ojjus Medicare (P) Ltd. (465 ITR 101) PCIT Vs v Ojjus Medicare (P) Ltd. (465 ITR 101) PCIT Vs v Ojjus Medicare (P) Ltd. (465 ITR 101) and this Tribunal in the case of Tribunal in the case of M/s KSJ Infrastructure Pvt Ltd Vs DCIT (ITA Pvt Ltd Vs DCIT (ITA Nos. 797 & 798/Chny/2024) Nos. 797 & 798/Chny/2024) in support of the findings rendered by the findings rendered by the Ld. CIT(…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the appeals filed by the Revenue and the

ITA 1237/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- V. The Dcit, Industries Pvt Ltd Central Circle-2(2), Chennai. Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement (प्रत्यर्थी/Respondent) : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

…rch i.e., 06-08-2019;for the purposes of Section 153C of the Act, even after considering the amendment made by the Finance Act, 2017.The Ld. AR relied upon the decision rendered by the Hon'ble Delhi High Court in the case of PCIT Vs 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 the findings rendered by the Ld. CIT(A) on this aspect. 9. We have heard both the parties and perused the material placed before us. We first take up the common legal issue for AYs 2014-15 & 2015-16 viz., whether these AYs ordinari…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1236/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 148Section 20Section 250

…com 746 (Delhi) as Central Circle 20, Delhi & Others [2024] 164 taxmann.com 746 (Delhi) as well as in The Pr. Commissioner of Income Tax well as in The Pr. Commissioner of Income Tax -Central Central-1 v. Ojjus Medicare Pvt. Limited [2024] 161 taxmann.com 160/465 ITR 101 (Delhi Medicare Pvt. Limited [2024] 161 taxmann.com 160/465 ITR 101 (Delhi Medicare Pvt. Limited [2024] 161 taxmann.com 160/465 ITR 101 (Delhi ). ….. 11. In Ojjus Medicare Pvt. Limited (supra), the Court also explained the 11. In Ojjus Medicare Pvt. Limited (supra), the Court also explained the 11. In Ojjus Medicare Pvt. Limited (supra), the Co…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the appeals filed by the Revenue and the

ITA 1235/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

…rch i.e., 06-08-2019;for the purposes of Section 153C of the Act, even after considering the amendment made by the Finance Act, 2017.The Ld. AR relied upon the decision rendered by the Hon'ble Delhi High Court in the case of PCIT Vs 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 the findings rendered by the Ld. CIT(A) on this aspect. 9. We have heard both the parties and perused the material placed before us. We first take up the common legal issue for AYs 2014-15 & 2015-16 viz., whether these AYs ordinari…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

ITA 1234/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.1231, 1232, 1234 & 1236/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(3)Section 147Section 148Section 149Section 250

…of this Court in Dinesh Jindal v. Assistant Commissioner of Income Tax, Central Circle 20, Delhi & Others [2024] 164 taxmann.com 746 (Delhi) as well as in The Pr. Commissioner of Income Tax -Central-1 v. Ojjus Medicare Pvt. Limited [2024] 161 taxmann.com 160/465 ITR 101 (Delhi ). 11. In Ojjus Medicare Pvt. Limited (supra), the Court also explained the manner in which the period of six or ten years is required to be reckoned in respect of reopening of the assessment for a period prior to six years and/or before the expiry of ten years from the relevant assessment years as contemplated under Section 153C of the Ac…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

ITA 1233/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

…rch i.e., 06-08-2019;for the purposes of Section 153C of the Act, even after considering the amendment made by the Finance Act, 2017.The Ld. AR relied upon the decision rendered by the Hon'ble Delhi High Court in the case of PCIT Vs 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 the findings rendered by the Ld. CIT(A) on this aspect. 9. We have heard both the parties and perused the material placed before us. We first take up the common legal issue for AYs 2014-15 & 2015-16 viz., whether these AYs ordinari…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the appeals filed by the Revenue and the

ITA 1232/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.1231, 1232, 1234 & 1236/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] V. The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(3)Section 147Section 148Section 149Section 250

…of this Court in Dinesh Jindal v. Assistant Commissioner of Income Tax, Central Circle 20, Delhi & Others [2024] 164 taxmann.com 746 (Delhi) as well as in The Pr. Commissioner of Income Tax -Central-1 v. Ojjus Medicare Pvt. Limited [2024] 161 taxmann.com 160/465 ITR 101 (Delhi ). 11. In Ojjus Medicare Pvt. Limited (supra), the Court also explained the manner in which the period of six or ten years is required to be reckoned in respect of reopening of the assessment for a period prior to six years and/or before the expiry of ten years from the relevant assessment years as contemplated under Section 153C of the Ac…

Southern Agrifurane Industries Pvt.. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the appeals filed by the Revenue and the

ITA 1231/CHNY/2025[2013-14]Status: DisposedITAT Chennai21 Nov 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.1231, 1232, 1234 & 1236/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(3)Section 147Section 148Section 149Section 250

…of this Court in Dinesh Jindal v. Assistant Commissioner of Income Tax, Central Circle 20, Delhi & Others [2024] 164 taxmann.com 746 (Delhi) as well as in The Pr. Commissioner of Income Tax -Central-1 v. Ojjus Medicare Pvt. Limited [2024] 161 taxmann.com 160/465 ITR 101 (Delhi ). 11. In Ojjus Medicare Pvt. Limited (supra), the Court also explained the manner in which the period of six or ten years is required to be reckoned in respect of reopening of the assessment for a period prior to six years and/or before the expiry of ten years from the relevant assessment years as contemplated under Section 153C of the Ac…

Deputy Commissioner of Income Tax, Central Circle 2 (2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

ITA 1163/CHNY/2025[2013-14]Status: DisposedITAT Chennai21 Nov 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.1231, 1232, 1234 & 1236/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(3)Section 147Section 148Section 149Section 250

…of this Court in Dinesh Jindal v. Assistant Commissioner of Income Tax, Central Circle 20, Delhi & Others [2024] 164 taxmann.com 746 (Delhi) as well as in The Pr. Commissioner of Income Tax -Central-1 v. Ojjus Medicare Pvt. Limited [2024] 161 taxmann.com 160/465 ITR 101 (Delhi ). 11. In Ojjus Medicare Pvt. Limited (supra), the Court also explained the manner in which the period of six or ten years is required to be reckoned in respect of reopening of the assessment for a period prior to six years and/or before the expiry of ten years from the relevant assessment years as contemplated under Section 153C of the Ac…

Madhu Bala Gupta, Delhi vs. DCIT, Central Circle-31, New Delhi

In the result, the appeal of assessee is allowed as above

ITA 716/DEL/2025[2021-22]Status: DisposedITAT Delhi17 Nov 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 132Section 143(2)Section 143(3)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.716/Del/2025, A.Y. 2021-22 Madhu Bala Gupta, Dy. Commissioner of Income L/H of Late Sh. K. K. Gupta, Tax, Central Circle-31, 452/2, Bhola Nath Nagar, Vs ARA Building, Shahadra, New Delhi-32 Jhandewalan Extension, PAN: AAFPG1315B New Delhi (Appellant) (Respondent) Appellant by Sh. Mukul Gupta, CA Sh. Yogendra Kumar Gupta, CA Sh. Nitin Jindal, CA Respondent by Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing 20/08/2025 Date of Pronouncement 17/11/202…

ACIT, New Delhi vs. Sri Prem Properties Private Limited, New Delhi

Appeal is dismissed

ITA 4248/DEL/2025[2009-10]Status: DisposedITAT Delhi17 Nov 2025AY 2009-10

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

For Appellant: Sh. Somil Agarwal, AdvFor Respondent: Sh. Jitender Singh, CIT-DR
Section 132Section 139Section 142(1)Section 143(2)Section 153CSection 68Section 69C

…on is made”. We thus find that the learned CIT(A) has rightly computed ten assessment years from AY: 2022-23 backwards not reaching upto assessment year 2010-11 in issue going by their lordships’ detailed discussion in PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC). We thus express our complete agreement with the learned CIT(A)’s foregoing detailed discussion. The Revenue fails in its first and foremost legal ground therefore.” 5. We adopt the above extracted detailed discussion mutatis mutandis to affirm the learned CIT(A)’s findings under challenge h…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. M/S Rawalwasia Infotech P Ltd., Delhi

ITA 4192/DEL/2025[2014-15]Status: DisposedITAT Delhi11 Nov 2025AY 2014-15

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

Section 153CSection 153C(1)

…hird” person(s) than the searched assessee. That 3 | P a g e ITA Nos.4189 & 4190/Del/2025; C.O. Nos. 180 & 181/Del/2025; ITA Nos. 4191 & 4192/Del/2025; being the case, various recent landmark judicial precedents i.e. 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 that in such an instance, the date of search is that of handing over of records to the jurisdictional Assessing Officer of a third party under section 153C(1) 1st proviso only which comes to be as 16.02.2022 wherein the relevant assessment year 2023-24 ends on 3…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. M/S Rawalwasia Infotech P Ltd., Delhi

ITA 4191/DEL/2025[2011-12]Status: DisposedITAT Delhi11 Nov 2025AY 2011-12

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

Section 153CSection 153C(1)

…hird” person(s) than the searched assessee. That 3 | P a g e ITA Nos.4189 & 4190/Del/2025; C.O. Nos. 180 & 181/Del/2025; ITA Nos. 4191 & 4192/Del/2025; being the case, various recent landmark judicial precedents i.e. 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 that in such an instance, the date of search is that of handing over of records to the jurisdictional Assessing Officer of a third party under section 153C(1) 1st proviso only which comes to be as 16.02.2022 wherein the relevant assessment year 2023-24 ends on 3…

DCIT, Central Circle-28, New Delhi vs. M/S Om Logistics Ltd, New Delhi

ITA 4190/DEL/2025[2012-13]Status: DisposedITAT Delhi11 Nov 2025AY 2012-13

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

Section 153CSection 153C(1)

…hird” person(s) than the searched assessee. That 3 | P a g e ITA Nos.4189 & 4190/Del/2025; C.O. Nos. 180 & 181/Del/2025; ITA Nos. 4191 & 4192/Del/2025; being the case, various recent landmark judicial precedents i.e. 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 that in such an instance, the date of search is that of handing over of records to the jurisdictional Assessing Officer of a third party under section 153C(1) 1st proviso only which comes to be as 16.02.2022 wherein the relevant assessment year 2023-24 ends on 3…

DCIT, Central Circle -28, New Delhi vs. M/S Om Logistics Ltd, New Delhi

ITA 4189/DEL/2025[2010-11]Status: DisposedITAT Delhi11 Nov 2025AY 2010-11

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

Section 153CSection 153C(1)

…hird” person(s) than the searched assessee. That 3 | P a g e ITA Nos.4189 & 4190/Del/2025; C.O. Nos. 180 & 181/Del/2025; ITA Nos. 4191 & 4192/Del/2025; being the case, various recent landmark judicial precedents i.e. 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 that in such an instance, the date of search is that of handing over of records to the jurisdictional Assessing Officer of a third party under section 153C(1) 1st proviso only which comes to be as 16.02.2022 wherein the relevant assessment year 2023-24 ends on 3…

DCIT Central Circle-28, New Delhi, Delhi vs. Microtek Leasing & Finance Pvt. Ltd., Delhi

ITA 4188/DEL/2025[2012-13]Status: DisposedITAT Delhi10 Nov 2025AY 2012-13

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

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Sh. Jitender Singh, CIT-DR
Section 132(1)Section 143(3)Section 153Section 153C

…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 COMPUTATIO…

DCIT, Central Circle 28, New Delhi, Delhi vs. Microtek Leasing & Finance Pvt. Ltd., Delhi

ITA 4187/DEL/2025[2011-12]Status: DisposedITAT Delhi10 Nov 2025AY 2011-12

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

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Sh. Jitender Singh, CIT-DR
Section 132(1)Section 143(3)Section 153Section 153C

…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 COMPUTATIO…

DCIT, Central Circle -28, New Delhi vs. M/S Okaya Power Private Limited, Delhi

ITA 4186/DEL/2025[2011-12]Status: DisposedITAT Delhi10 Nov 2025AY 2011-12

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

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Sh. Jitender Singh, CIT-DR
Section 132(1)Section 143(3)Section 153Section 153C

…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 COMPUTATIO…