Delhi High Court – Orders
Jayanti Real Estate Developers Private … vs Income Tax Officer Ward 13(3) New Delhi & … on 4 March, 2025
Author: Yashwant Varma
Bench: Yashwant Varma
$~53
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 138/2023
JAYANTI REAL ESTATE DEVELOPERS PRIVATE
LIMITED .....Petitioner
Through: Ms. Kavita Jha, Mr. Vaibhav
Kulkarni and Mr. Himanshu
Aggarwal, Advs.
versus
INCOME TAX OFFICER WARD 13(3) NEW DELHI & ANR.
.....Respondent
Through: Mr. Abhishek Maratha, SSC
with Mr. Parth Semwal, JSC,
Mr. Apoorv Agarwal, JSC and
Ms. Nupur Sharma, Mr. Gaurav
Singh, Mr. Bhanukaran Singh
Jodha, Ms. Muskaan Goel and
Mr. Himanshu Gaur, Advs. for
Revenue.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SH
ANKAR
ORDER
% 04.03.2025
1. The instant writ petition had been preferred assailing the
reassessment action initiated by the respondent pertaining to
Assessment Year [‘AY’] 2014-15. We take note of the principal
challenge which now remains and pertains to the issue of surviving
period.
2. The petitioner, in order to buttress its claim of the proceedings
being time barred, has placed for our consideration the following
chart:
W.P.(C) 138/2023 Page 1 of 4
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“SUMMARY CHART
A. Key Facts:
Sl. PARTICULARS DATE Relevant
No. Pg./Ann No.
of HC Writ
Petition
1. Notice issued Section 148 29.06.2021 Pg. 15 of WP
(old regime)
2. Letter communicating 17.05.2022 83-113/'D'
information pursuant to SC & &
decision in Ashish Agarwal - 10.06.2022 129/'G'
reply to be filed by
02.06.2022 & Letter dated
10.06.2022 - Reply to be
filed by 17.06.2022.
3. Reply filed by Petitioner 17.06.2022 130-141/'H'
4. Order u/s 148A(d) 28.07.2022 64-68/ 'A'
5. Notice issued u/s 148 28.07.2022 69-71/ 'B'
B. COMPUTATION OF LIMITATION AS PER DECISION OF
UOI VS. RAJEEV BANSALS. SC Paras
No.
1. Assessment Year 2014-15
2. Period of limitation u/s 149 [3 6 years
years or 6 years]
3. Original Period of limitation u/s 31.03.2021
149
4. Extended period of limitation 30.06.2021 Paras 65-69
as per IT Act read with TOLA
5. Date of original notice u/s 148- 29.06.2021
deemed SCN u/s 148A(b)
6. Time surviving from date of 1 days Para 109-
issuance of deemed SCN till 113
expiry of period as extended by
TOLA [from 29.06.2021 till
30.06.2021]
7. Extended to 7 days as per 7 days
proviso to section 149
8. Period of deemed stay to be 29.06.2021 Para 105-
excluded as per 3rd proviso to to 107
section 149 [Date of Original 17.06.2021
148 till date allowed to file
reply to assessee]
W.P.(C) 138/2023 Page 2 of 4
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9. Last date for issuing notice u/s 24.06.2022 Para 77
148 [i.e., 17.06.2022 + 7 days]
10. Actual date of issuance of 28.07.2022
notice u/s 148
11. Notice u/s 148 issued under new regime was Page 77
outside limitation
3. The said question would have to be necessarily examined by the
Jurisdictional Assessing Officer bearing in mind the judgment of the
Supreme Court in Union of India v. Rajeev Bansal [2024 SCC
OnLine SC 2693] as well as of this Court in Ram Balram Buildhome
Pvt. Ltd. v. Income Tax Officer & Anr. [2025 SCC OnLine Del
481].
4. Dealing with identical issues, we had disposed of a batch of writ
petitions by our judgment rendered in Kanwaljeet Kaur vs.
Commissioner of Income Tax [2025 SCC OnLine Del 605] in the
following terms:
“27. We accordingly dispose of this batch of writ petitions by
directing the concerned AOs to evaluate the individual SCNs’
under Section 148 of the Act bearing in mind our judgments
in T.K.S. Builders, Abhinav Jindal and Naveen Kumar Gupta.
These decisions have conclusively settled issues pertaining to the
accordal of sanction under Section 151 as well as the authority of
the jurisdictional AO to commence and undertake reassessment.
Those decisions also lay at rest the challenge which the writ
petitioners had raised that an AO is bound to adhere to the
procedure prescribed by Section 153C in cases emanating from a
search.
28. A similar exercise would have to be undertaken to examine the
issue of surviving period in respect of each individual noticee
under Section 148 and which would necessarily be guided by the
judgments of Rajeev Bansal and Ram Balram.
29. The concerned AOs shall consequently pass a reasoned and
speaking order dealing with the impact of the judgments referred to
above upon the impugned reassessment notices and in the manner
indicated in paras 27 and 28 of this order. That decision shall thus
render a finding on whether the impugned reassessment notices
would survive or be liable to be recalled. It shall be open to the writW.P.(C) 138/2023 Page 3 of 4
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petitioners to assail any adverse orders that may come to be passed
pursuant to the above in accordance with law.”
5. Consequently, and in light of the above, we dispose of the writ
petition on terms identical to those provided in paragraphs 27 to 29 of
Kanwaljeet Kaur.
YASHWANT VARMA, J
HARISH VAIDYANATHAN SHANKAR, J
MARCH 4, 2025/akc
W.P.(C) 138/2023 Page 4 of 4
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 08/03/2025 at 02:09:50