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.

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 3028/DEL/2025[2010-11]Status: DisposedITAT Delhi29 Sept 2025AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…case record indicating the learned departmental authorities to have specifically taken note of the foregoing statutory amendment inserted by the Finance Act, 2017 w.e.f. 01.04.2017 which has been held as mandatory in PCIT vs. Ojjus Medicare Pvt. Ltd. & (2024) 465 ITR 101 (Delhi) and PCIT vs. Jasjit Singh (2024) 336 CTR 634 (Delhi). Learned counsel has further quoted the tribunal’s recent decision in M/s Zeal Impex & Traders Pvt. Ltd. Vs. DCIT in ITA Nos. 665 & 666/Del/2024 dated 04.04.2025 deciding the very issue against the department as under: “3. It emerges at the outset that there arises the first and foremos…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 2918/DEL/2025[2018-19]Status: DisposedITAT Delhi29 Sept 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…case record indicating the learned departmental authorities to have specifically taken note of the foregoing statutory amendment inserted by the Finance Act, 2017 w.e.f. 01.04.2017 which has been held as mandatory in PCIT vs. Ojjus Medicare Pvt. Ltd. & (2024) 465 ITR 101 (Delhi) and PCIT vs. Jasjit Singh (2024) 336 CTR 634 (Delhi). Learned counsel has further quoted the tribunal’s recent decision in M/s Zeal Impex & Traders Pvt. Ltd. Vs. DCIT in ITA Nos. 665 & 666/Del/2024 dated 04.04.2025 deciding the very issue against the department as under: “3. It emerges at the outset that there arises the first and foremos…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 2917/DEL/2025[2017-18]Status: DisposedITAT Delhi29 Sept 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…case record indicating the learned departmental authorities to have specifically taken note of the foregoing statutory amendment inserted by the Finance Act, 2017 w.e.f. 01.04.2017 which has been held as mandatory in PCIT vs. Ojjus Medicare Pvt. Ltd. & (2024) 465 ITR 101 (Delhi) and PCIT vs. Jasjit Singh (2024) 336 CTR 634 (Delhi). Learned counsel has further quoted the tribunal’s recent decision in M/s Zeal Impex & Traders Pvt. Ltd. Vs. DCIT in ITA Nos. 665 & 666/Del/2024 dated 04.04.2025 deciding the very issue against the department as under: “3. It emerges at the outset that there arises the first and foremos…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

ITA 2916/DEL/2025[2016-17]Status: DisposedITAT Delhi29 Sept 2025AY 2016-17

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

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…case record indicating the learned departmental authorities to have specifically taken note of the foregoing statutory amendment inserted by the Finance Act, 2017 w.e.f. 01.04.2017 which has been held as mandatory in PCIT vs. Ojjus Medicare Pvt. Ltd. & (2024) 465 ITR 101 (Delhi) and PCIT vs. Jasjit Singh (2024) 336 CTR 634 (Delhi). Learned counsel has further quoted the tribunal's recent decision in M/s Zeal Impex & Traders Pvt. Ltd. Vs. DCIT in ITA Nos.665 & 666/Del/2024 dated 04.04.2025 deciding the very issue against the department as under: "3. It emerges at the outset that there arises the first and foremost…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 2915/DEL/2025[2015-16]Status: DisposedITAT Delhi29 Sept 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…case record indicating the learned departmental authorities to have specifically taken note of the foregoing statutory amendment inserted by the Finance Act, 2017 w.e.f. 01.04.2017 which has been held as mandatory in PCIT vs. Ojjus Medicare Pvt. Ltd. & (2024) 465 ITR 101 (Delhi) and PCIT vs. Jasjit Singh (2024) 336 CTR 634 (Delhi). Learned counsel has further quoted the tribunal’s recent decision in M/s Zeal Impex & Traders Pvt. Ltd. Vs. DCIT in ITA Nos. 665 & 666/Del/2024 dated 04.04.2025 deciding the very issue against the department as under: “3. It emerges at the outset that there arises the first and foremos…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 2914/DEL/2025[2014-15]Status: DisposedITAT Delhi29 Sept 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…case record indicating the learned departmental authorities to have specifically taken note of the foregoing statutory amendment inserted by the Finance Act, 2017 w.e.f. 01.04.2017 which has been held as mandatory in PCIT vs. Ojjus Medicare Pvt. Ltd. & (2024) 465 ITR 101 (Delhi) and PCIT vs. Jasjit Singh (2024) 336 CTR 634 (Delhi). Learned counsel has further quoted the tribunal’s recent decision in M/s Zeal Impex & Traders Pvt. Ltd. Vs. DCIT in ITA Nos. 665 & 666/Del/2024 dated 04.04.2025 deciding the very issue against the department as under: “3. It emerges at the outset that there arises the first and foremos…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 2913/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Sept 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…case record indicating the learned departmental authorities to have specifically taken note of the foregoing statutory amendment inserted by the Finance Act, 2017 w.e.f. 01.04.2017 which has been held as mandatory in PCIT vs. Ojjus Medicare Pvt. Ltd. & (2024) 465 ITR 101 (Delhi) and PCIT vs. Jasjit Singh (2024) 336 CTR 634 (Delhi). Learned counsel has further quoted the tribunal’s recent decision in M/s Zeal Impex & Traders Pvt. Ltd. Vs. DCIT in ITA Nos. 665 & 666/Del/2024 dated 04.04.2025 deciding the very issue against the department as under: “3. It emerges at the outset that there arises the first and foremos…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 2912/DEL/2025[2012-13]Status: DisposedITAT Delhi29 Sept 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…case record indicating the learned departmental authorities to have specifically taken note of the foregoing statutory amendment inserted by the Finance Act, 2017 w.e.f. 01.04.2017 which has been held as mandatory in PCIT vs. Ojjus Medicare Pvt. Ltd. & (2024) 465 ITR 101 (Delhi) and PCIT vs. Jasjit Singh (2024) 336 CTR 634 (Delhi). Learned counsel has further quoted the tribunal’s recent decision in M/s Zeal Impex & Traders Pvt. Ltd. Vs. DCIT in ITA Nos. 665 & 666/Del/2024 dated 04.04.2025 deciding the very issue against the department as under: “3. It emerges at the outset that there arises the first and foremos…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Colossus Trade Links Limited, Delhi

The appeal of the assesses is allowed

ITA 2911/DEL/2025[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3028/Del/2025 : Asstt. Year : 2010-11 Ita No. 2911/Del/2025 : Asstt. Year : 2011-12 Ita No. 2912/Del/2025 : Asstt. Year : 2012-13 Ita No. 2913/Del/2025 : Asstt. Year : 2013-14 Ita No. 2914/Del/2025 : Asstt. Year : 2014-15 Ita No. 2915/Del/2025 : Asstt. Year : 2015-16 Ita No. 2916/Del/2025 : Asstt. Year : 2016-17 Ita No. 2917/Del/2025 : Asstt. Year : 2017-18 Ita No. 2918/Del/2025 : Asstt. Year : 2018-19 Acit, Vs Colossus Trade Links Ltd., Central Circle-25, T-24, Gali No. 10, Rohtak Road, New Delhi-110055 Anand Parvat, Industrial Area, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaccc3937F Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Bench: These Revenue’S Nine Appeals Ita Nos. 2911 To 2918 & 3028/Del/2025; For Assessment Years 2010-11 To 2018-19, Arise Against The Cit(A)-28, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1072711533(1), 1072711806(1), 1072713611(1), 1072716793(1), 1072717201(1), 1072717555(1), 1072717752(1), 1072760629(1) & 1072711164(1), All Dated 30.01.2025, In Proceedings U/S 153C Colossus Trade Links Ltd. R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 153A(1)(b)Section 153CSection 153C(1)

…case record indicating the learned departmental authorities to have specifically taken note of the foregoing statutory amendment inserted by the Finance Act, 2017 w.e.f. 01.04.2017 which has been held as mandatory in PCIT vs. Ojjus Medicare Pvt. Ltd. & (2024) 465 ITR 101 (Delhi) and PCIT vs. Jasjit Singh (2024) 336 CTR 634 (Delhi). Learned counsel has further quoted the tribunal’s recent decision in M/s Zeal Impex & Traders Pvt. Ltd. Vs. DCIT in ITA Nos. 665 & 666/Del/2024 dated 04.04.2025 deciding the very issue against the department as under: “3. It emerges at the outset that there arises the first and foremos…

Deputy Commissioner of Income Tax, Central Circle-15, Delhi vs. Prem Arora, Delhi

In the result, the Appeal of the Revenue is dismissed

ITA 540/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Sept 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandradeputy Commissioner Of Vs Prem Arora Income Tax, Room No. 245, M-75, Greater Kailash, 2Nd Floor, E-2, Block, Ara Part-1, South Delhi, Centre, Jhandewalan Delhi Extension, New Delhi Pan: Adppa7189L Appellant Respondent C.O No. 79/Del/2025 (Arising Out Of Ita No. 540/Del/2025) Prem Arora Vs. Deputy Commissioner Of M-75, Greater Kailash, Income Tax, Room No. 245, Part-1, South Delhi, 2Nd Floor, E-2, Block, Ara Delhi Centre, Jhandewalan Pan: Adppa7189L Extension, New Delhi Appellant Respondent Assessee By Sh. Ved Jain, Adv & Ms.Uma Upadhyay, Ca Revenue By Ms. Pooja Swaroop, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 26/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal & Cross Objection Are Filed By The Revenue

Section 144Section 153CSection 153C(1)

…e period of 10 assessment years from the date of section 153C satisfaction i.e. 01.02.2022 relevant to assessment year 2022-23. Various recent judicial precedents CIT-7 Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) have already settled the issue against the department that the date of satisfaction u/s 153C(1) first proviso which has to be construed as the date of search for the purpose of computing the corresponding assessment years in question as the case herein. We thus hold the impugned assessment da…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1207/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Sept 2025AY 2019-20

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CA
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…rty being 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 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 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 issuance of notice u/s 148, the Assessing Officer may not have…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1088/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Sept 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…rty being 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 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 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 issuance of notice u/s 148, the Assessing Officer may not have…

Ace Tyres Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

ITA 1087/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Sept 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

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

…rty being 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 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 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 issuance of notice u/s 148, the Assessing Officer may not have…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…rty being 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 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 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 issuance of notice u/s 148, the Assessing Officer may not have…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1085/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.आ.अपी.सं / Ita Nos.1084 To 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 To 2019-20)

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…rty being 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 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 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 issuance of notice u/s 148, the Assessing Officer may not have…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1084/HYD/2025[2014-15]Status: DisposedITAT Hyderabad24 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…rty being 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 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 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 issuance of notice u/s 148, the Assessing Officer may not have…

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

ITA 773/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Sept 2025AY 2017-18

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 759/Del/2025 : Asstt. Year : 2014-15 Elan Limited L-1/1100, First Floor, Street No. 25, Sangam Vihar, New Delhi-110062 (APPELLANT) Vs DCIT, Central Circle-7, New Delhi-110055 (RESPONDENT) PAN No. AADCE3341G ITA No. 773/Del/2025 : Asstt. Year : 2017-18 ITA No. 771/Del/2025 : Asstt. Year : 2018-19 ITA No. 769/Del/2025 : Asstt. Year : 2019-20 Elan Buildcon Pvt. Ltd. L-1/1100, First Floor, Street No. 25, Sangam Vihar, New Delhi-110062 (APPELLANT) Vs DCIT, C…

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

ITA 771/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Sept 2025AY 2018-19

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 759/Del/2025 : Asstt. Year : 2014-15 Elan Limited L-1/1100, First Floor, Street No. 25, Sangam Vihar, New Delhi-110062 (APPELLANT) PAN No. AADCE3341G Vs DCIT, Central Circle-7, New Delhi-110055 (RESPONDENT) ITA No. 773/Del/2025 : Asstt. Year : 2017-18 ITA No. 771/Del/2025 : Asstt. Year : 2018-19 ITA No. 769/Del/2025 : Asstt. Year : 2019-20 Elan Buildcon Pvt. Ltd. L-1/1100, First Floor, Street No. 25, Sangam Vihar, New Delhi-110062 (APPELLANT) Vs DCIT,…

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

ITA 769/DEL/2025[2019-20]Status: DisposedITAT Delhi23 Sept 2025AY 2019-20

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

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) 1st 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 followe…

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

ITA 759/DEL/2025[2014-15]Status: DisposedITAT Delhi23 Sept 2025AY 2014-15

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 759/Del/2025 : Asstt. Year : 2014-15 Elan Limited L-1/1100, First Floor, Street No. 25, Sangam Vihar, New Delhi-110062 (APPELLANT) Vs DCIT, Central Circle-7, New Delhi-110055 (RESPONDENT) PAN No. AADCE3341G ITA No. 773/Del/2025 : Asstt. Year : 2017-18 ITA No. 771/Del/2025 : Asstt. Year : 2018-19 ITA No. 769/Del/2025 : Asstt. Year : 2019-20 Elan Buildcon Pvt. Ltd. L-1/1100, First Floor, Street No. 25, Sangam Vihar, New Delhi-110062 (APPELLANT) Vs DCIT, C…