Allowed

Sabena Puri (through Constituted Power of Attorney Holder Mr. Dilip Bhagtani ) v. Deputy Commissioner of Income Tax & Anr.

Delhi HC10 Sept 2024W.P.(C)/12699/2024

Case brief

AI extract

What is this about?

The Delhi High Court allowed a writ petition quashing an Income Tax notice invoking Section 153C for AY 2014-15 arising from a 2019 search on the Moser-Baer Group. The Court held the notice unsustainable as the assessment year fell beyond the ten-year block period mandated by precedent.

What did the court decide?

Impugned notice dated 31 March 2024 was quashed and the writ petition was allowed.

Sabena Puri (through Constituted Power of Attorney Holder Mr. Dilip… — Income Tax | Delhi HC (2024)

¶1

$~260

¶2

IN THE HIGH COURT OF DELHI AT NEW DELHI

¶3

- W.P.(C) 12699/2024

¶4

SABENA PURI (THROUGH CONSTITUTED POWER OF ATTORNEY HOLDER MR. DILIP BHAGTANI )

¶5

.....Petitioner Through: Mr. Sachit Jolly, Ms. Mansha Anand, Mr. Aditya Rathore, Mr. A. Shankar, Advs.

¶6

versus

¶7

DEPUTY COMMISSIONER OF INCOME TAX & ANR.

¶8

.....Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, Mr. Abhishek Anand, Mr. Pranjal Singh, Advs.

¶9

CORAM:

¶10

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

¶11

O R D E R

¶12

% 10.09.2024 CM APPL. 52868/2024 (Ex.)

¶13

Allowed, subject to all just exceptions.

¶14

Application shall stand disposed of.

¶15

W.P.(C) 12699/2024 & CM APPL. 52867/2024 (Stay)

¶16

The petitioner impugns the invocation of Section 153C of the Income Tax Act, 1961 [“ Act ”] for Assessment Year [“ AY ”] 2014-15. The Satisfaction Note is dated 31 March 2024 and emanates from a search dated 07 April 2019 which was undertaken in the case of the Moser-Baer Group.

¶17

We note that in terms of the provisions for search assessment as provided in Section 153C, the block period of ten years would have to be computed bearing in mind the principles that we had enunciated in Principal Commissioner of Income Tax Central – 1 vs. Ojjus

¶18

This is a digitally signed order.

¶19

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 13/09/2024 at 12:24:13

¶20

Medicare Pvt. Ltd [2024 SCC Online Del 2439].

¶21

Before us, it is conceded that AY 2014-15 would fall beyond the maximum period of ten years which the statute contemplates. 4. In view of the aforesaid, we are of the considered opinion that the impugned notice would not sustain. 5. Accordingly, we allow the instant writ petition and quash the impugned notice dated 31 March 2024. This order, however, shall be without prejudice to the rights of the respondents to adopt such other measures as may otherwise be permissible in law.

¶22

YASHWANT VARMA, J

¶23

RAVINDER DUDEJA, J

¶24

SEPTEMBER 10, 2024/ neha

¶25

This is a digitally signed order.

¶26

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 13/09/2024 at 12:24:13

Sabena Puri (through Constituted Power of Attorney Holder Mr. Dilip Bhagtani ) v. Deputy Commissioner of Income Tax & Anr.

Case brief

What is this about?

What did the court decide?

Sabena Puri (through Constituted Power of Attorney Holder Mr. Dilip Bhagtani ) v. Deputy Commissioner of Income Tax & Anr.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Sangeeta Bakshi & Ors. Vs Municipal Corporation of Delhi

Urmila Jaiswal Vs Employees State Insurance Corporation and Ors.

Air Force Naval Housing Board Vs Central Bank of India Branch Air Force Station & Ors.

Mmtc Pamp India Pvt. Ltd. & Ors. Vs the Local Committee South District & Ors.

Akhil Dilli Prathmik Shikshak Sangh Regd & Anr. Vs Govt.of N.C.T.Delhi & Ors.

Sanjay Yadav Vs Municipal Corporation of Delhi & Ors.

Msc Agency (I) Pvt. Ltd. Vs UOI and Ors.

M/S Osm Projects Private Limited, through Its Director Surender Sharma & Anr. Vs Union of India through Chairman Central Board of Indirect Taxes and Customs Cbic Departme

I.I.L.M Institute for Higher Education Vs Commissioner of Central Excise & Service Tax (Adjudication) & Anr.

The Commissioner of Income Tax - International Taxation -3 Vs Westin Hotel Management L.P.

The Principal Commissioner Cgst Delhi III Vs Ms Chetak Logistics Limited

Commissioner of Customs Vs M/S. Fancy Images

Rrpr Holdings Private Limited Vs Deputy Commissioner of Income Tax, CIRCLE-18(1)

Pr. Commissioner of Income Tax- 1 Vs M/S Clc & Sons Pvt. Ltd.