Shri Hari Om Prakash Gupta v. Acit Central CIRCLE-27, Delhi
Case brief
What is this about?
Section 153C IT Act notice dated 29.07.2022 for AY 2016-17; block period of six years reckoned from satisfaction note dated 28.07.2022 (covering AY 2022-23 to AY 2017-18); extended ten-year period not applicable; AY 2016-17 beyond block period; search under Section 132 on 18.10.2019; satisfaction notes 01.06.2022 and 28.07.2022; interim order dated 06.02.2024; relied on PCIT Central-1 v. Ojjus Medicare Pvt. Ltd., 2024 SCC OnLine Del 2439; impugned notice and consequential assessment order set aside; W.P.(C) 1707/2024 & CM APPL. 7019/2024; High Court of Delhi; decided 16.05.2025; Vibhu Bakhru and Tejas Karia JJ.
What did the court decide?
Impugned notice dated 29.07.2022 issued under Section 153C set aside; consequently, further proceedings including the assessment order passed pursuant to the said notice set aside; pending application (CM APPL. 7019/2024) disposed of.