Dhiresh Gupta Vs DCIT (Delhi High Court)
The petitioner challenged notices issued under Section 153C of the Income Tax Act for Assessment Years 2010-11 to 2013-14. It was contended that the satisfaction note of the Assessing Officer was dated 24.06.2022 and, if treated as the date of initiation of proceedings, the notices were barred by limitation. Reliance was placed on the Delhi High Court judgment in Pr. Commissioner of Income Tax Central-1 v. Ojjus Medicare Pvt. Ltd. The Department could not controvert the factual and legal position but stated that an SLP had been filed against the said judgment. Following the precedent in Ojjus Medicare Pvt. Ltd., the Court allowed the writ petitions and quashed the notices issued under Section 153C for the relevant assessment years. Pending applications were also disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Inviting Court’s attention towards satisfaction note which bears the date 24.06.2022 as referred to by the Assessing Officer of the searched party, learned counsel for the petitioner submitted that in any event, the notices under Section 153C of Income Tax Act, 1961 (hereinafter referred to as the ‘Act of 1961’) qua the present petitioner must have been issued thereafter. He argued that if such date (date of satisfaction note) i.e. 24.06.2022 is taken to be the date of notice or initiating proceedings, the notices for Assessment Years 2010-11, 2011-12, 2012-13 & 2013-14 are beyond the period of limitation, as has been held by this Court in the case of Pr. Commissioner of Income Tax Central-1 v. Ojjus Medicare Pvt. Ltd. reported in (2024) 465 ITR 101 (Delhi).
