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 367,607 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, Central Circle 28, New Delhi vs. Arun Agarwal, New Delhi

ITA 4185/DEL/2025[2012-13]Status: DisposedITAT Delhi10 Nov 2025AY 2012-13

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

For Appellant: Sh. Pranshu Singhal, CA &For Respondent: Sh. Jitender Singh, CIT-DR
Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153A

…e 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 CO Nos. 182 to 184/Del/2025 Arun Agarwal [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. Arun Agarwal, Delhi

ITA 4184/DEL/2025[2011-12]Status: DisposedITAT Delhi10 Nov 2025AY 2011-12

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

For Appellant: Sh. Pranshu Singhal, CA &For Respondent: Sh. Jitender Singh, CIT-DR
Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153A

…e 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 CO Nos. 182 to 184/Del/2025 Arun Agarwal [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. Arun Agarwal, New Delhi

ITA 4183/DEL/2025[2010-11]Status: DisposedITAT Delhi10 Nov 2025AY 2010-11

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

For Appellant: Sh. Pranshu Singhal, CA &For Respondent: Sh. Jitender Singh, CIT-DR
Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153A

…e 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 CO Nos. 182 to 184/Del/2025 Arun Agarwal [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 Transline Technologies Pvt Ltd, New Delhi

In the result, appeals of Revenue in ITA No

ITA 3694/DEL/2025[2012-13]Status: DisposedITAT Delhi07 Nov 2025AY 2012-13

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: M/s Chinu BhasinFor Respondent: Shri Monika Singh, CT-DR
Section 1Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3693/DEL/2025 [A.Y. 2011-12] ITA No. 3694/DEL/2025 [A.Y. 2012-13] The Dy. C.I.T Vs. M/s Transline Technologies Ltd 23-A, 3rd Floor, Moti Nagar Central Circle -28 New Delhi West Delhi, New Delhi PAN: AABCT 3687 J CO No. 36/DEL/2025 (A/o ITA No.3693/DEL/2025 [A.Y. 2011-12]) [ CO No. 37/DEL/2025 (A/o ITA No. 3694/DEL/2025 [A.Y. 2012-13]) M/s Transline Technologies Ltd Vs. The Dy. C.I.T 23-A, 3rd Floor, Moti Nagar Central Circle -28 West Delhi, New Del…

DCIT, Central Circle-28, New Delhi vs. M/S Transline Technologies Limited, New Delhi

In the result, appeals of Revenue in ITA No

ITA 3693/DEL/2025[2011-12]Status: DisposedITAT Delhi07 Nov 2025AY 2011-12

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: M/s Chinu BhasinFor Respondent: Shri Monika Singh, CT-DR
Section 1Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3693/DEL/2025 [A.Y. 2011-12] ITA No. 3694/DEL/2025 [A.Y. 2012-13] The Dy. C.I.T Vs. M/s Transline Technologies Ltd 23-A, 3rd Floor, Moti Nagar Central Circle -28 New Delhi West Delhi, New Delhi PAN: AABCT 3687 J CO No. 36/DEL/2025 (A/o ITA No.3693/DEL/2025 [A.Y. 2011-12]) [ CO No. 37/DEL/2025 (A/o ITA No. 3694/DEL/2025 [A.Y. 2012-13]) M/s Transline Technologies Ltd Vs. The Dy. C.I.T 23-A, 3rd Floor, Moti Nagar Central Circle -28 West Delhi, New Del…

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

Appeal is dismissed

ITA 4169/DEL/2025[2010-11]Status: DisposedITAT Delhi28 Oct 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2010-11 Vs. Sri Prem Properties Private Acit, Delhi Ltd., D-6/6032/2, Vasant Kunj, New Delhi Pan: Aaacs2554E (Appellant) (Respondent) Assessee By Sh. Deepesh Garg, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

Section 132Section 139Section 142(1)Section 143(2)Section 153Section 153ASection 153CSection 250Section 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. All other remaining pleadings between the parties stands rendered academic. 5. This Revenue’s appeal is dismissed. Order pronoun…

Dy. Commissioner of Income Tax, Central Circle-17, Delhi vs. Ashwani Kumar Gupta, Lucknow

In the result, both the Revenue appeals stand dismissed

ITA 3020/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Oct 2025AY 2013-14

Bench: Sh. M Balaganesh & Sh. Sudhir Kumar & Dcit, Central Circle-17, Vs. Ashwani Kumar Gupta, Delhi Gokhley Marg Room No. 244, Ara Lucknow Centre, Jhandewalan Uttar Pradesh-226001 Extension, New Delhi

Section 132Section 153ASection 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SH. M BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER AND DCIT, CENTRAL CIRCLE-17, Vs. ASHWANI KUMAR GUPTA, DELHI GOKHLEY MARG ROOM NO. 244, ARA LUCKNOW CENTRE, JHANDEWALAN UTTAR PRADESH-226001 EXTENSION, NEW DELHI (APPELLANT) (RESPONDENT) Asessee by Sh. Sandeep Chadha, FCA & Sh. Akshay Kumar Gupta, FCA Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing: 10/09/2025 Date of Pronouncement: 28/10/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER : These appeals by the Revenue are directed against the separate ord…

DCIT, Central Circle-17, Delhi vs. Ashwani Kumar Gupta, Lucknow

In the result, both the Revenue appeals stand dismissed

ITA 3019/DEL/2025[2012-13]Status: DisposedITAT Delhi28 Oct 2025AY 2012-13

Bench: Sh. M Balaganesh & Sh. Sudhir Kumar & Dcit, Central Circle-17, Vs. Ashwani Kumar Gupta, Delhi Gokhley Marg Room No. 244, Ara Lucknow Centre, Jhandewalan Uttar Pradesh-226001 Extension, New Delhi

Section 132Section 153ASection 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SH. M BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER AND DCIT, CENTRAL CIRCLE-17, Vs. ASHWANI KUMAR GUPTA, DELHI GOKHLEY MARG ROOM NO. 244, ARA LUCKNOW CENTRE, JHANDEWALAN UTTAR PRADESH-226001 EXTENSION, NEW DELHI (APPELLANT) (RESPONDENT) Asessee by Sh. Sandeep Chadha, FCA & Sh. Akshay Kumar Gupta, FCA Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing: 10/09/2025 Date of Pronouncement: 28/10/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER : These appeals by the Revenue are directed against the separate ord…

Deputy Commissioner of Income Tax, Central Circle-15, Delhi vs. Divyansh Infracon Private Limited, Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 543/DEL/2025[2012-13]Status: DisposedITAT Delhi27 Oct 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandra

For Appellant: Shri V.K. Sabharwal, AdvFor Respondent: Ms. Pooja Swaroop, CIT- DR
Section 148Section 149Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 543/DEL/2025 [A.Y. 2012-13] ITA No. 538/DEL/2025 [A.Y. 2013-14] The Dy. C.I.T. Vs. Divyansh Infracon Pvt Ltd Central Circle-15 House No. 25, First Floor New Delhi Pocket 2, Jasola, Delhi PAN – AADCD 6031 G (Applicant) (Respondent) Assessee By : Shri V.K. Sabharwal, Adv Shri Rajiv Kumar, Adv Department By : Ms. Pooja Swaroop, CIT- DR Date of Hearing : 23.09.2025 Date of Pronouncement : 27.10.2025 ORDER PER NAVEEN CHANDRA, A.M:- Both the abov…

Deputy Commissioner of Income Tax, Central Circle-15, Delhi vs. Divyansh Infracon Private Limited, Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 538/DEL/2025[2013-14]Status: DisposedITAT Delhi27 Oct 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandra

For Appellant: Shri V.K. Sabharwal, AdvFor Respondent: Ms. Pooja Swaroop, CIT- DR
Section 148Section 149Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 543/DEL/2025 [A.Y. 2012-13] ITA No. 538/DEL/2025 [A.Y. 2013-14] The Dy. C.I.T. Vs. Divyansh Infracon Pvt Ltd Central Circle-15 House No. 25, First Floor New Delhi Pocket 2, Jasola, Delhi PAN – AADCD 6031 G (Applicant) (Respondent) Assessee By : Shri V.K. Sabharwal, Adv Shri Rajiv Kumar, Adv Department By : Ms. Pooja Swaroop, CIT- DR Date of Hearing : 23.09.2025 Date of Pronouncement : 27.10.2025 ORDER PER NAVEEN CHANDRA, A.M:- Both the abov…

Deputy Commissioner of Income Tax, Delhi vs. Shree Vardhman Township Private Limited, Delhi

Appeal is dismissed

ITA 4163/DEL/2025[2012-13]Status: DisposedITAT Delhi27 Oct 2025AY 2012-13

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

Section 153CSection 153C(1)

…proceedings herein in case of assessee/respondent are under section 153C of the Act as it happens to be a “third” person than the searched assessee. That 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 the third party under section 153C(1) 1st proviso only which comes to be as 15.09.2022 wherein the relevant assessment year 2023-24 ends on…

Deputy Commissioner of Income Tax, New Delhi vs. Shree Vardhman Developers Private Limited, New Delhi

In the result, appeal of Revenue in ITA No

ITA 4009/DEL/2025[2011-12]Status: DisposedITAT Delhi27 Oct 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4009/DEL/2025 [A.Y 2011-12] The Dy. C.I.T Vs. Shree Vardhman Developers Pvt New Delhi 301-311, Indraprakash Building 21, Barakhamba Road, Connaught Place, New Delhi PAN: AACCV 1495 M (Appellant) (Respondent) Assessee By : Shri Ved Jain, Adv Shri Pawan Garg, CA Ms. Ishika Dua, CA Department By : Shri Mahesh Kumar, CIT-DR Date of Hearing : 09.10.2025 Date of Pronouncement : 27.10.2025 PER NAVEEN CHANDRA, AM :- This appeal by the assessee is di…

Deputy Commissioner of Income Tax, Delhi vs. Chetan Goyal, Delhi

In the result, the appeal of Revenue is dismissed

ITA 356/DEL/2025[2021-22]Status: DisposedITAT Delhi27 Oct 2025AY 2021-22

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2021-22 Deputy Commissioner Of Income, Chetan Goyal, Vs. Room No. 343, 4Rd Floor, E-2, B-28, Anand Vihar S.O., East Delhi Era Centre, Jhandewalan Extn., Delhi-1100 92 New Delhi. Pan :Ahtpg3172D (Appellant) (Respondent)

Section 127Section 132Section 139(1)Section 142(1)Section 143(2)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2021-22 Deputy Commissioner of Income, Chetan Goyal, Vs. Room No. 343, 4rd Floor, E-2, B-28, Anand Vihar S.O., East Delhi ERA Centre, Jhandewalan Extn., Delhi-1100 92 New Delhi. PAN :AHTPG3172D (Appellant) (Respondent) Department by Shri Sanjeev Kaushal, CIT (DR) Assessee by Shri Sombir Singh, CA Date of hearing 20.08.2025 Date of pronouncement 27.10.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the Revenue is against order da…

Glacier Tradex Pvt Ltd, Delhi vs. ACIT, CC-29, Delhi

ITA 487/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Oct 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153CSection 153C(1)(a)

…2 | P a g e ITA No.486 & 487/Del/2025 previous year so as to satisfy the rigor of section 153C(1)(a) to (b) of the Act. Various judicial precedents i.e PCIT Vs. Dev Technofab Ltd. (2025) 170 taxmann.com 664 (SC) and 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 a valid satisfaction forms sine qua non for initiation of section 153C proceedings culminating in the impugned assessments as is the assessee’s arguments before us. 4. Faced with this situation, we are of the considered view that both the learned lower auth…

Glacier Tradex (P) Ltd, New Delhi vs. ACIT.Central Circle-29, Delhi

ITA 486/DEL/2025[2017-18]Status: DisposedITAT Delhi15 Oct 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153CSection 153C(1)(a)

…2 | P a g e ITA No.486 & 487/Del/2025 previous year so as to satisfy the rigor of section 153C(1)(a) to (b) of the Act. Various judicial precedents i.e PCIT Vs. Dev Technofab Ltd. (2025) 170 taxmann.com 664 (SC) and 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 a valid satisfaction forms sine qua non for initiation of section 153C proceedings culminating in the impugned assessments as is the assessee’s arguments before us. 4. Faced with this situation, we are of the considered view that both the learned lower auth…

Deputy Commissioner of Income Tax, Delhi vs. Elan Ltd, Delhi

ITA 1331/DEL/2025[2019-20]Status: DisposedITAT Delhi08 Oct 2025AY 2019-20

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

For Appellant: Sh. Paritosh Jain, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(2)Section 153CSection 153C(1)

…erial followed by section 153C satisfaction recorded in these 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. Ojjus 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. 3 Elan Limited ITA No. 1329 & 1330/Del/2025 Elan Buildcon Pvt. Ltd. 4. A perusal of the case records next indicates that the learned…

Deputy Commissioner of Income Tax, Delhi vs. Elan Buildcon Pvt Ltd, Delhi

ITA 1330/DEL/2025[2019-20]Status: DisposedITAT Delhi08 Oct 2025AY 2019-20

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

For Appellant: Sh. Paritosh Jain, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(2)Section 153CSection 153C(1)

…erial followed by section 153C satisfaction recorded in these 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. Ojjus 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. 3 Elan Limited ITA No. 1329 & 1330/Del/2025 Elan Buildcon Pvt. Ltd. 4. A perusal of the case records next indicates that the learned…

Deputy Commissioner of Income Tax, Delhi vs. Elan Buildcon Pvt Ltd, Delhi

ITA 1329/DEL/2025[2018-19]Status: DisposedITAT Delhi08 Oct 2025AY 2018-19

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

For Appellant: Sh. Paritosh Jain, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(2)Section 153CSection 153C(1)

…erial followed by section 153C satisfaction recorded in these 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. Ojjus 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. 3 Elan Limited ITA No. 1329 & 1330/Del/2025 Elan Buildcon Pvt. Ltd. 4. A perusal of the case records next indicates that the learned…

Agnate Fashions Ltd, Delhi vs. ACIT, CC-29, Delhi

ITA 562/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Vs. Acit, M/S. Glacier Tradex Pvt. Ltd., T-2/197, Phase-1, Central Circle-29, Mangolpuri Industrial Area, Delhi Delhi Pan: Aadcg5572F (Appellant) (Respondent) With Assessment Year: 2017-18 Vs. Acit, M/S. Agnate Fashions Ltd., T-2/197, Phase-1, Central Circle-29, Mangolpuri Industrial Area, Delhi Delhi Pan: Aanca0641B (Appellant) (Respondent) Assessee By Sh. Mukesh Jain, Ca Sh. R.B. Gupta, Adv. Sh. Samyak Jain, Adv. Department By Sh. Dayainder Singh Sidhu, Cit(Dr) Date Of Hearing 30.09.2025 Date Of Pronouncement 30.09.2025 Order Per Satbeer Singh Godara, Jm Both These Assessees, Namely, M/S. Glacier Tradex Pvt. Ltd & M/S. Agnate Fashions Ltd. Have Filed Their Instant As Many

Section 153CSection 153C(1)(a)

…a bearing on its income of the relevant previous year so as to satisfy the rigor of section 153C(1)(a) to (b) of the Act. Various judicial precedents i.e PCIT Vs. Dev Technofab Ltd. (2025) 170 taxmann.com 664 (SC) and 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 a valid satisfaction forms sine qua non for initiation of section 153C proceedings culminating in the impugned assessments as is the assessee’s arguments before us. 4. Faced with this situation, we are of the considered view that both the learned lower aut…

Glacier Tradex Pvt Ltd, Delhi vs. ACIT, Central Circle-29, New Delhi

ITA 485/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Vs. Acit, M/S. Glacier Tradex Pvt. Ltd., T-2/197, Phase-1, Central Circle-29, Mangolpuri Industrial Area, Delhi Delhi Pan: Aadcg5572F (Appellant) (Respondent) With Assessment Year: 2017-18 Vs. Acit, M/S. Agnate Fashions Ltd., T-2/197, Phase-1, Central Circle-29, Mangolpuri Industrial Area, Delhi Delhi Pan: Aanca0641B (Appellant) (Respondent) Assessee By Sh. Mukesh Jain, Ca Sh. R.B. Gupta, Adv. Sh. Samyak Jain, Adv. Department By Sh. Dayainder Singh Sidhu, Cit(Dr) Date Of Hearing 30.09.2025 Date Of Pronouncement 30.09.2025 Order Per Satbeer Singh Godara, Jm Both These Assessees, Namely, M/S. Glacier Tradex Pvt. Ltd & M/S. Agnate Fashions Ltd. Have Filed Their Instant As Many

Section 153CSection 153C(1)(a)

…a bearing on its income of the relevant previous year so as to satisfy the rigor of section 153C(1)(a) to (b) of the Act. Various judicial precedents i.e PCIT Vs. Dev Technofab Ltd. (2025) 170 taxmann.com 664 (SC) and 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 a valid satisfaction forms sine qua non for initiation of section 153C proceedings culminating in the impugned assessments as is the assessee’s arguments before us. 4. Faced with this situation, we are of the considered view that both the learned lower aut…