Concededly, The Aforesaid Issue Is Squarely Covered By The Decisionof This Court In The Pr. Commissioner Of Income Tax - Central-1 v. Ojjusmedicare Pvt. Ltd : Neutral Citation : 2024:Dhc:2629-Db

$~9 *IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 388/2024 and CM APPL. 1794/2024 ANUJ SHARMA .....PetitionerThrough:Counsel (appearance not given).versus ASSISTANT COMMISSIONER OF INCOMETAX, CENTRAL CIRCLE 28, DELHI & ORS. .....RespondentsThrough:MrAbhishekMaratha,SeniorStanding Counsel with Mr ApoorvandMrParthSamwal,JuniorStandingCounselandMsNupurSharma,MrGauravSingh,MrBhanukaranSinghJodha,MsMuskaan Goel and Mr KamakshrajSingh, Advocates. CORAM:HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELAO R D E R10.01.2025 % 1.The petitioner has filed the present petition, inter alia, impugning anotice dated 20.02.2023 issued under Section 153C of the Income Tax Act,1961 (hereafter the Act) as being contrary to the provisions of Section 153Aof the Act. In terms of the said notice, the Assessing Officer (AO) seeks toreopen the assessment for the assessment year (AY) 2013-14. The petitionercontends that the said AY is beyond the period of limitation as prescribedunder Section 153C of the Act as read with Section 153A of the Act. 2.The petitioner has forwarded the Satisfaction Note as recorded by theAO for initiation of proceedings under Section 153C of the Act. The said Satisfaction Note dated 10.02.2023, however, it records that “information inthe form of satisfaction note has been received in this office in case of ShriAnujSharma(PAN: )videletterF.No.DCIT(CC-28)/Misc/2022-23/590 dated 20.06.2022 from DCIT, Central Circle-28, NewDelhi”. 3.In view of the above, the period of ten years for which assessmentscould be opened under Section 153C of the Act are required to be reckonedfrom the end of the AY relevant to the financial year (FY) in which theSatisfaction Note recorded by the AO of the searched person is received bythe AO of a non-searched person. Thus, the period of ten year in the presentcase is required to be computed from the end of the AY relevant to the FY2022-23. 4.The learned counsel for the petitioner has handed over a tabularstatement indicating the assessment years that could have been re-openedpursuant to the Satisfaction Note recorded by the AO of the searchedperson-Alankit Group of cases. The said tabular statement is set out below: 5.Concededly, the aforesaid issue is squarely covered by the decisionof this court in The Pr. Commissioner of Income Tax - Central-1 v. OjjusMedicare Pvt. Ltd : Neutral Citation : 2024:DHC:2629-DB. 6.In view of the above, the present petition is allowed and the impugnednotice issued under Section 153C of the Act in respect of AY 2013-14 is setaside. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J JANUARY 10, 2025RKClick here to check corrigendum, if any