Delhi High Court – Orders
Anuj Agarwal vs Assistant Commissioner Of Income Tax, … on 13 January, 2025
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 10848/2024 CM APPL. 44656/2024
ANUJ AGARWAL .....Petitioner
Through: Mr. Sumit Lalchandani, Ms. Ananya
Kapoor, Mr. U. K. Gupta and Mr.
Tarun, Advocates
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
CIRCLE 4, NEW DELHI & ANR. .....Respondents
Through: Mr. Sunil Agarwal, SSC, Mr.
Shivansh B. Pandya, Mr. Viplav
Acharya, Ms. Priya Sarkar, JSCs and
Mr. Utkarsh Tiwari, Advocates
CORAM:
HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE GIRISH KATHPALIA
ORDER
% 13.01.2025
1. Issue notice.
2. The learned counsel for the Revenue accepts notice.
3. The petitioner has filed the present petition impugning a notice dated
22.02.2024 issued under Section 148 of the Income Tax Act, 1961 (hereafter
the Act) in respect of Assessment Year (AY) 2013-2014.
4. The Petitioner contends that the said impugned notice was issued
beyond the period of limitation. The impugned notice is premised on a
search that was conducted on 20.07.2022. It is contended that the period of
10 years, which could be covered under Section 153A(1) as it was
applicable at the material time, is required to be reckoned from the
assessment year relevant to the financial year in which the notice was issued,
This is a digitally signed order.
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that is, AY 2024-2025. However, even if the period of limitation is
considered from the date of search instead from the date of issuance of the
impugned notice, the same would have to be reckoned from the AY 2023-
24, which is the assessment year relevant to the financial year in which the
search was conducted. The petitioner has set out the tabular statement
indicating that the AY 2013-2014 is beyond the period of 10 years.
5. The said tabular statement is reproduced below:-
Date of Search –20.07.2022
This chart is prepared in light of first proviso to Section 149 of the Act read
with Section 153A(1)(b) and Explanation 1 to Section 153A(1) of the Act
Relevant Assessment Computation of 06 Computation of 10
year for initiating
years years
proceedings under
Section 153A of the
Act
2023-24 – 1
2022-23 1 2
2021-22 2 3
2020-21 3 4
2019-20 4 5
2018-19 5 6
2017-18 6 7
2016-17 8
2015-16 9
2014-15 10
Barred by time limitation
2013-14 11
(beyond terminal
point of 10 years)This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 20/01/2025 at 21:22:04
6. The learned counsel for the Revenue fairly concedes that the issue
involved in the present case is covered by the earlier decision of this court in
Dinesh Jindal v. Assistant Commissioner of Income Tax, Central Circle
20, Delhi & Others: Neutral Citation: 2024: DHC:4554-DB as well as the
decision in the case of The Pr. Commissioner of Income Tax – Central-1 v.
Ojjus Medicare Pvt. Ltd : Neutral Citation : 2024:DHC: 2629-DB and
KAD Housing Private Limited v. Deputy Commissioner of Income Tax
Central Circle-6, Delhi : Neutral Citation : 2024:DHC:8214-DB.
7. Accordingly, the present petition is allowed. The impugned notice is
set aside as being barred by limitation.
8. Consequently, the assessment order passed under Section 147 of the
Act pursuant to the impugned notice, is also set aside.
9. The petition is disposed of in the aforesaid terms. Pending application
also stands disposed of.
VIBHU BAKHRU, ACJ
GIRISH KATHPALIA, J
JANUARY 13, 2025
Ms/kct
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This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 20/01/2025 at 21:22:05
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