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Judgment
PER SATBEER SINGH GODARA, JUDICIAL MEMBER:
The instant batch of ten appeals by the Revenue involves the five assessees herein, namely, M/s. Aman Buildwell Pvt. Ltd., M/s. Avisha Credit Capital Ltd., M/s. Fair Deal Impex Pvt. Ltd., Sh. Anuj Sharma and Smt. Namita Garg. All other relevant details (appeal-wise) stand tabulated as under:
| Sl. No. | Appeal No. | Appellant | Respondent | Order Appealed against |
|---|---|---|---|---|
| 1. | ITA No. 1463/Del/2026 for AY: 2011-12 | DCIT, Central Circle-28, New Delhi | M/s. Aman Buildwell Pvt. Ltd. | Pr. CIT(A)-25, New Delhi's order dated 24.10.2025 having DIN : ITBA/APL/M/250/2025- |
| 26/1081963156(1) involving proceedings under Section 153C of the Act. | ||||
| 2. | ITA No. 1464/Del/2026 for AY: 2012-13 | DCIT, Central Circle-28, New Delhi | M/s. Aman Buildwell Pvt. Ltd. | Pr. CIT(A)-25, New Delhi’s order dated 24.10.2025 having DIN: ITBA/APL/M/250/2025-26/1081963643(1) involving proceedings under Section 153C of the Act. |
| 3. | ITA No. 6434/Del/2026 for AY: 2010-11 | DCIT, New Delhi | M/s. Avisha Credit Capital Ltd. | CIT(A), Delhi’s-25 order dated 15.01.2026 having DIN & Order No.: ITBA/APL/S/250/2025-26/1084806624(1) involving proceedings under Section 153C of the Act. |
| 4. | ITA No. 6435/Del/2026 for AY: 2011-12 | DCIT, New Delhi | M/s. Avisha Credit Capital Ltd. | CIT(A), Delhi’s-25 order dated 15.01.2026 having DIN & Order No.: ITBA/APL/S/250/2025-26/1084806997(1) involving proceedings under Section 153C of the Act. |
| 5. | ITA No. 6436/Del/2026 for AY: 2013-14 | DCIT, New Delhi | M/s. Avisha Credit Capital Ltd. | CIT(A), Delhi’s-25 order dated 15.01.2026 having DIN & Order No.: ITBA/APL/S/250/2025-26/1084807496(1) involving proceedings under Section 153C of the Act. |
| 6. | ITA No. 6472/Del/2026 for AY: 2014-15 | DCIT, New Delhi | M/s. Fair Deal Impex Pvt. Ltd. | CIT(A), Delhi’s-25 order dated 08.01.2026 having DIN & Order No.: ITBA/APL/S/250/2025-26/1084579180(1) involving proceedings under Section 153C of the Act. |
| 7. | ITA No. 6476/Del/2026 for AY: 2013-14 | DCIT, New Delhi | Sh. Anuj Sharma | CIT(A), Delhi’s-25 order dated 16.01.2026 having DIN & Order No. : ITBA/APL/S/250/2025-26/1084869017(1) involving proceedings under Section 153C of the Act. |
| 8. | ITA No. 6490/Del/2026 for AY: 2010-11 | DCIT, New Delhi | Namita Garg | CIT(A), Delhi’s-25 order dated 09.01.2026 having DIN & Order No.: ITBA/APL/S/250/2025-26/1084621659(1) involving proceedings under Section 153C of the Act. |
| 9. | ITA No. 6491/Del/2026 for AY: 2011-12 | DCIT, New Delhi | Namita Garg | CIT(A), Delhi’s-25 order dated 09.01.2026 having DIN & Order No.: ITBA/APL/S/250/2025-26/1084622186(1) involving proceedings under Section 153C of the Act. |
| 10. | ITA No. 6492/Del/2026 for AY: 2012-13 | DCIT, New Delhi | Namita Garg | CIT(A), Delhi’s-25 order dated 09.01.2026 having DIN & Order No.: ITBA/APL/S/250/2025-26/1084622426(1) involving proceedings under Section 153C of the Act. |
Relevant proceedings in all these cases are under section 153A/153C r.w.s. 143(3) of the Act, 1961 (hereinafter referred to as “the Act”)
The Revenue’s delay of 10 days each in ITA Nos.1463 & 1464/Del/2026; 39 days each in ITA Nos. 6434 to 6436/Del/2026; and 40 days each in ITA Nos.6472, 6476 and 6490 to 6492/Del/2026; respectively, is condoned in the larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). We have given our thoughtful consideration to the Revenue’s and the assessees’ respective stands all along. Case files perused.
It next transpires during the course of hearing that although we had heard these Revenue’s ten cases on different dates as indicated hereinabove, they are being disposed of by our instant common order since it pleads “identical” issue only, its “lead” appeal ITA No. 1463/Del/2026 in case of M/s. Aman Buildwell Pvt. Ltd. raises the following grounds:
“Grounds of appeal:
1.Whether on the facts and under the circumstances of the case and in law, the Ld. CIT(A) was justified in relying upon the judgement of Hon'ble Delhi High Court in the case of PCIT, Central-1, Delhi vs Ojjus Medicare Pvt. Ltd. (ITA No. 52 of 2024), even when the Revenue has filed a SLP against this decision of the Hon'ble Delhi High Court?
2.Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) was justified in holding that 10 years block periods for assessment u/s 153C of the Income-tax Act, 1961, have to be calculated from the relevant AY in which date of satisfaction note drawn or from the date of issue of Notice u/s 153C of the Act and not from the date of initiation of search even when Section 153C(1) of the Act clearly mentions that calculation of block period has to be done from the year of search?
3.Whether on the facts and under the circumstances of the case and in law, Ld.CIT(A) was justified in relying was justified in holding that block periods for assessment u/s 153C of the Income-tax Act, 1961, have to be calculated from the date of satisfaction note drawn or date of Notice issued u/s 153C of the Act, even when the position of law is clarified after the amendment introduced by Finance Act, 2017, that the block period of 6AYs and 10AYs as mentioned in sub-section (1) of Section 153C and Section 153A have same meaning and have to be calculated from the "assessment year relevant to the previous year in which search is conducted"?
4.That the order of the CIT (A) is perverse, erroneous and is not tenable on facts and in law.
5.That the grounds of appeal are without prejudice to each other.
6.That the appellant craves leave to add, amend, alter or forgo any ground(s) of appeal either before or at the time of hearing of the appeal.”
There is a yet another common clinching thread which binds the Revenue’s instant appeals altogether i.e. all these cases emanate from the learned departmental authorities’ common search action dated 18.10.2019 carried out in M/s. Alankit Group of cases and its associates leading to initiation of proceedings in these cases vide section 153C notices, dated 14.03.2022 in M/s. Aman Buildwell Pvt. Ltd.; dated 01.07.2022 in M/s. Avisha Credit Capital Ltd.; dated 06.11.2023 in M/s. Fair Deal Impex Pvt. Ltd.; dated 20.02.2023 in Sh. Anuj Sharma and dated 15.03.2022 in Namita Garg ; respectively, culminating in the corresponding section 153C assessments framed in their respective hands which stand quashed in the learned CIT(A)’s identical detailed discussion in light of Ojjus Medicare Pvt. Ltd (supra). It is in this factual backdrop that the Revenue’s common/identical ground/argument herein is that going by the relevant date of search i.e. 18.10.2019, none of the impugned assessment years falls beyond the statutory period of maximum ten assessment years as per section 153A(1) read with the 2nd proviso thereto.
We have given our thoughtful consideration to the Revenue’s instant identical legal ground in all these ten appeals and find no merit therein. We wish to emphasize here that various recent judicial precedents CIT-7 Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del) and PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del), CIT v. Jasjit Singh; 458 ITR 437 (SC) have settled the issue in light of section 153C(1) 1st proviso that we ought to go by the date of receiving of the concerned seized material by all these assessees’ jurisdictional Assessing Officers only. There is further no denial to the clinching fact that the learned CIT(A) has gone by the very precise dates to conclude that none of the assessment years involved in these assessees’ cases falls within the specified period of “relevant assessment year or years” i.e. ten assessment years; as the case may be, u/s 153A(1) r.w. the 2nd proviso thereto.
Faced with this situation, learned CIT(DR) vehemently submits that the Revenue’s Special Leave Petition “SLP” against Ojjus Medicare (supra) is pending before the hon’ble apex court. We are of the considered view that mere pendency of SLP is no ground to adopt a different approach against a binding decision of hon’ble jurisdictional high court. We thus uphold the learned CIT(A)’s identical lower appellate discussion quashing the impugned section 153C assessment in all these cases in very terms. All other remaining pleadings between the parties on merits stand rendered academic.
These Revenue’s ten appeals ITA Nos.1463 & 1464/Del/2026, 6434 to 6436/Del/2026 and ITA Nos.6472, 6476 & 6490 to 6492/Del/2026 are dismissed in above terms. A copy of this common order be placed in the respective case files.