Dhiresh Gupta vs Deputy Commissioner Of Income Tax & Anr.

DINESH MEHTA, J. (Oral)

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).

Mr. Abhishek Maratha, learned senior standing counsel appearing for the respondent-department is not in a position to controvert this factual and legal position. He, however, submitted that the department has preferred an SLP against the judgment in the case of Ojjus Medicare Pvt. Ltd (supra).

Having heard learned counsel for the parties and following the judgment rendered in the case of Ojjus Medicare Pvt. Ltd. (supra), all these writ petitions are allowed. Impugned notices issued under Section 153C of the Act of 1961 for each of the Assessment Year 2010-11 to 2013-14 are quashed.

Pending applications also stand disposed of.