Aditi Infrabuild and Services Limited v. Assistant Commissioner of Income Tax Central Circle 30 Delhi & Anr.
Income Tax – Reopening of assessment – Section 153C, Income Tax Act, 1961
Case brief
What is this about?
W.P.(C) 473/2025, Delhi High Court, decision dated 15.01.2025 (Vibhu Bakhru, ACJ and Tushar Rao Gedela, J). Challenge to notice dated 30.08.2024 under Section 153C of the Income Tax Act, 1961 seeking to reopen assessment for AY 2015-16 on the ground of limitation. Ten-year period held to run from the end of the assessment year relevant to the previous year in which the Section 153C notice is issued, following Ojjus Medicare (2024:DHC:2629-DB) and KAD Housing (2024:DHC:8214DB); Revenue concurred. Notice held time-barred and set aside; petition allowed. Keywords: Section 153C; reopening of assessment; limitation; ten-year period; end of assessment year; AY 2015-16; notice set aside.
What did the court decide?
Impugned notice dated 30.08.2024 issued under Section 153C of the Income Tax Act, 1961 for AY 2015-16 set aside as being barred by limitation; petition disposed of and pending application also stands disposed of.