Allowed¶25

Landcraft Developers Private Limited v. Assistant Commissioner of Income Tax Central CIRCLE-27, Delhi & Anr.

Delhi HC20 Jan 2025W.P.(C)/682/2025

Case brief

AI extract

What is this about?

Section 153C Income Tax Act 1961 limitation — notices dated 19.12.2023 seeking reopening for AY 2010-11 to 2014-15 set aside as time-barred; JAO satisfaction note dated 08.11.2023 (AY 2024-25) treated as commencement of the ten-year window; follows Delhi High Court decision in The Pr. Commissioner of Income Tax - Central-1 v. Ojjus Medicare Pvt. Ltd (2024:DHC: 2629-DB); writ petitions of Landcraft Developers Private Limited allowed; coram Vibhu Bakhru, ACJ and Tushar Rao Gedela, J; decided 20.01.2025.

What did the court decide?

Setting aside of the impugned notices dated 19.12.2023 issued under Section 153C of the Income Tax Act, 1961 for AYs 2010-11 to 2014-15. ¶25

Landcraft Developers Private Limited Vs Assistant Commissioner of… — Income Tax | Delhi HC (2025)

¶1

$~63, 66, 68, 75 & 76

¶2

IN THE HIGH COURT OF DELHI AT NEW DELHI

¶3

- W.P.(C) 682/2025 and CM Nos.3314/2025 & 3315/2025

¶4

LANDCRAFT DEVELOPERS PRIVATE LIMITED .....Petitioner Through: Ms Ananya Kapoor, Mr Shivam Yadav and Mr Tarun Chanana, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-27, DELHI & ANR. .....Respondents Through: Mr Shlok Chandra, senior standing counsel with Ms Naincy Jain, and Ms Madhavi Shukla, Advocates. AND + W.P.(C) 695/2025 and CM Nos.3335/2025 & 3336/2025 LANDCRAFT DEVELOPERS PRIVATE LIMITED .....Petitioner Through: Ms Ananya Kapoor, Mr Shivam Yadav and Mr Tarun Chanana, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. .....Respondents Through: Mr Shlok Chandra, senior standing counsel with Ms Naincy Jain, and Ms Madhavi Shukla, Advocates. AND + W.P.(C) 705/2025 and CM Nos.3352/2025 & 3353/2025 LANDCRAFT DEVELOPERS PRIVATE LIMITED .....Petitioner Through: Ms Ananya Kapoor, Mr Shivam Yadav and Mr Tarun Chanana, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX

¶5

This is a digitally signed order. 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 24/01/2025 at 16:28:28

¶6

CENTRAL CIRCLE-27, DELHI & ANR. .....Respondents Through: Mr Shlok Chandra, senior standing counsel with Ms Naincy Jain, and Ms Madhavi Shukla, Advocates.

¶7

AND

¶8

W.P.(C) 713/2025 and CM Nos. 3526/2025 & 3527/2025 LANDCRAFT DEVELOPERS PRIVATE LIMITED .....Petitioner Through: Ms Ananya Kapoor, Mr Shivam Yadav and Mr Tarun Chanana, Advocates.

¶9

versus

¶10

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-27, DELHI & ANR. .....Respondents Through: Mr Shlok Chandra, senior standing counsel with Ms Naincy Jain, and Ms Madhavi Shukla, Advocates. AND

¶11

W.P.(C) 719/2025 and CM Nos.3545/2025 & 3546/2025 LANDCRAFT DEVELOPERS PRIVATE LIMITED .....Petitioner Through: Ms Ananya Kapoor, Mr Shivam Yadav and Mr Tarun Chanana, Advocates.

¶12

versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-27, DELHI & ANR. .....Respondents Through: Mr Shlok Chandra, senior standing counsel with Ms Naincy Jain, and Ms Madhavi Shukla, Advocates.

¶13

CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 20.01.2025

¶14

Issue notice.

¶15

This is a digitally signed order.

¶16

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 24/01/2025 at 16:28:28

¶17

The learned counsel appearing for the respondents accepts notice.

¶18

The petitioner has filed the present petitions impugning notices dated 19.12.2023 issued under Section 153C of the Income Tax Act, 1961 (hereafter the Act) seeking reopening of the assessments in respect of assessment years (AYs) 2010-11 to 2014-15.

¶19

It is the petitioner’s case that the said notices have been issued beyond the period of limitation.

¶20

The petitioner has also set out a tabular statement indicating the period, which could be covered under Section 153C of the Act. The said tabular statement is reproduced below:

¶21

“Date of 153C Not Date of satisfactio JAO: 08.11.2023 i. Therefore, The d recorded by JAO is of the documents.	ice: 19.12.2023 n note recorded by the e., AY 2024-25 ate of satisfaction note the date of handing over	Remarks, if any
AY	No. of Years
2024-25	1.
2023-24	2.
2022-23	3.
2021-22	4.
2020-21	5.
2019-20	6/
2018-19	7.
2017-18	8.
2016-17	9.
2015-16	10.
2014-15	Time barred	Beyond 10
2013-14	Time barred	years”
2012-13	Time barred
2011-12	Time barred
2010-11	Time barred

¶22

¶23

Concededly, the issue involved in the present petitions are covered by the decision of this court in The Pr. Commissioner of Income Tax - Central-1 v. Ojjus Medicare Pvt. Ltd : Neutral Citation : 2024:DHC: 2629-DB.

¶24

The learned counsel also concurs with the tabular statement as set out above.

¶25

In view of the above, these petitions are allowed and the impugned notices are set aside.

¶26

VIBHU BAKHRU, ACJ

¶27

TUSHAR RAO GEDELA, J

¶28

JANUARY 20, 2025 RK

¶29

Landcraft Developers Private Limited v. Assistant Commissioner of Income Tax Central CIRCLE-27, Delhi & Anr.

Case brief

What is this about?

What did the court decide?

Landcraft Developers Private Limited v. Assistant Commissioner of Income Tax Central CIRCLE-27, Delhi & Anr.

Case brief

What is this about?

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Why is it important?

What the court decided

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