Limited v. Assistant Commissioner Of Incometax Central Circle-27, Delhi & Anr

$~63, 66, 68, 75 & 76 IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 682/2025 and CM Nos.3314/2025 & 3315/2025 LANDCRAFT DEVELOPERS PRIVATE LIMITED.....PetitionerThrough:MsAnanyaKapoor,MrShivamYadavandMrTarunChanana,Advocates. versus ASSISTANT COMMISSIONER OF INCOMETAX CENTRAL CIRCLE-27, DELHI & ANR......RespondentsThrough:Mr Shlok Chandra, senior standingcounsel with Ms Naincy Jain, and MsMadhavi Shukla, Advocates. AND +W.P.(C) 695/2025 and CM Nos.3335/2025 & 3336/2025LANDCRAFT DEVELOPERS PRIVATE LIMITED.....PetitionerThrough:MsAnanyaKapoor,MrShivamYadavandMrTarunChanana,Advocates.versus ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 27, DELHI & ANR......RespondentsThrough:Mr Shlok Chandra, senior standingcounsel with Ms Naincy Jain, and MsMadhavi Shukla, Advocates.AND +W.P.(C) 705/2025 and CM Nos.3352/2025 & 3353/2025LANDCRAFT DEVELOPERS PRIVATE LIMITED.....PetitionerThrough:MsAnanyaKapoor,MrShivamYadavandMrTarunChanana,Advocates.versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-27, DELHI & ANR......RespondentsThrough:Mr Shlok Chandra, senior standingcounsel with Ms Naincy Jain, and MsMadhavi Shukla, Advocates. AND+W.P.(C) 713/2025 and CM Nos. 3526/2025 & 3527/2025 LANDCRAFT DEVELOPERS PRIVATELIMITED .....PetitionerThrough:MsAnanyaKapoor,MrShivamYadavandMrTarunChanana,Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-27, DELHI & ANR......RespondentsThrough:Mr Shlok Chandra, senior standingcounsel with Ms Naincy Jain, and MsMadhavi Shukla, Advocates.AND +W.P.(C) 719/2025 and CM Nos.3545/2025 & 3546/2025 versus ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-27, DELHI & ANR......RespondentsThrough:Mr Shlok Chandra, senior standingcounsel with Ms Naincy Jain, and MsMadhavi Shukla, Advocates. CORAM:HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R%20.01.2025 1.Issue notice. 2.The learned counsel appearing for the respondents accepts notice. 3.The petitioner has filed the present petitions impugning notices dated19.12.2023 issued under Section 153C of the Income Tax Act, 1961(hereafter the Act) seeking reopening of the assessments in respect ofassessment years (AYs) 2010-11 to 2014-15. 4.It is the petitioner’s case that the said notices have been issued beyondthe period of limitation. 5.The petitioner has also set out a tabular statement indicating theperiod, which could be covered under Section 153C of the Act. The saidtabular statement is reproduced below: 6.Concededly, the issue involved in the present petitions are covered bythe decision of this court in The Pr. Commissioner of Income Tax -Central-1 v. Ojjus Medicare Pvt. Ltd : Neutral Citation : 2024:DHC:2629-DB. 7.The learned counsel also concurs with the tabular statement as set outabove. 8.In view of the above, these petitions are allowed and the impugnednotices are set aside. VIBHU BAKHRU, ACJ JANUARY 20, 2025RK TUSHAR RAO GEDELA, J