Allowed¶35

Dhiresh Gupta v. Deputy Commissioner of Income Tax & Anr.

Delhi HC11 Feb 2026W.P.(C)/3059/2024

Case brief

AI extract

What is this about?

Section 153C Income Tax Act 1961; satisfaction note dated 24.06.2022; Assessing Officer of searched party; Assessment Years 2010-11, 2011-12, 2012-13, 2013-14; notices beyond period of limitation; Pr. Commissioner of Income Tax Central-1 v. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Delhi); department's SLP against precedent; notices quashed; writ petitions allowed; pending applications disposed; Dhiresh Gupta v. DCIT; High Court of Delhi; Justice Dinesh Mehta; Justice Vinod Kumar; W.P.(C) 3032/2024, 3033/2024, 3057/2024, 3059/2024.

What did the court decide?

Quashing of the impugned notices issued under Section 153C of the Income Tax Act, 1961 for Assessment Years 2010-11 to 2013-14; pending applications disposed of ¶35

Dhiresh Gupta Vs Deputy Commissioner of Income Tax & Anr. — Income Tax | Delhi HC (2026)

¶1

$~112, 113, 117 & 119

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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% Date of decision: 11^th February, 2026.

¶4

¶5

- W.P.(C) 3032/2024, CM APPL. 12510/2024 DHIRESH GUPTA

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.....Petitioner Through: Mr. Anand Chaudhuri, Mr. Kumail Abbas, Mr. Abhinav Jain, Mr. Deepanshu Mehta, Advs. versus

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DEPUTY COMMISSIONER OF INCOME TAX & ANR.

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	Through:	Mr. Abhishek Mar Apoorv Agarwal, Acharya, JSCs, Mr. Mr. Gaurav Singh, Singh Jodha, Advs.	.....Respondents atha, SSC, Mr. Mr. Viplav Nupur Sharma, Mr. Bhanukaran
113
+	W.P.(C) 3033/2024, CM APPL DHIRESH GUPTA	. 12513/2024

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		.....P	etit	ioner
Through:	Mr. Anand Chaudhuri,	Mr.	K	umail
	Abbas, Mr. Abhinav	Jai	n,	Mr.
	Deepanshu Mehta, Advs.
versus

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DEPUTY COMMISSIONER OF INCOME TAX & ANR.

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.....Respondents Through: Mr. Abhishek Maratha, SSC, Mr. Apoorv Agarwal, Mr. Viplav Acharya, JSCs, Mr. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Advs. 117

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- W.P.(C) 3057/2024, CM APPL. 12578/2024 DHIRESH GUPTA

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Signature Not Verified Digitally Signed W.P.(C) 3032/2024 & other connected matters By:NAVEEN KUMAR Signing Da te:1 2.02.2026 18:12:03

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Page 1 of 3

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.....Petitioner Through: Mr. Anand Chaudhuri, Mr. Kumail Abbas, Mr. Abhinav Jain, Mr. Deepanshu Mehta, Advs.

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versus

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DEPUTY COMMISSIONER OF INCOME TAX & ANR.

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.....Respondents Through: Mr. Abhishek Maratha, SSC, Mr. Apoorv Agarwal, Mr. Viplav Acharya, JSCs, Mr. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Advs.

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119

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- W.P.(C) 3059/2024, CM APPL. 12582/2024 DHIRESH GUPTA

¶21

.....Petitioner Through: Mr. Anand Chaudhuri, Mr. Kumail Abbas, Mr. Abhinav Jain, Mr. Deepanshu Mehta, Advs.

¶22

versus

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DEPUTY COMMISSIONER OF INCOME TAX & ANR.

¶24

.....Respondents Through: Mr. Abhishek Maratha, SSC, Mr. Apoorv Agarwal, Mr. Viplav Acharya, JSCs, Mr. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Advs.

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CORAM:

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HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

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J U D G M E N T

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DINESH MEHTA, J. ( Oral )

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Inviting Court’s attention towards satisfaction note which bears the date 24.06.2022 as referred to by the Assessing Officer of the searched

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Signature Not Verified

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Digitally Signed W.P.(C) 3032/2024 & other connected matters By:NAVEEN KUMAR Signing Da te:1 2.02.2026 18:12:03

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Page 2 of 3

¶33

party, learned counsel for the petitioner submitted that in any event, the notices under Section 153C of Income Tax Act, 1961 (hereinafter referred to as the ‘Act of 1961’) qua the present petitioner must have been issued thereafter. He argued that if such date (date of satisfaction note) i.e. 24.06.2022 is taken to be the date of notice or initiating proceedings, the notices for Assessment Years 2010-11, 2011-12, 2012-13 & 2013-14 are beyond the period of limitation, as has been held by this Court in the case of Pr. Commissioner of Income Tax Central-1 v. Ojjus Medicare Pvt. Ltd. reported in (2024) 465 ITR 101 (Delhi) .

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Mr. Abhishek Maratha, learned senior standing counsel appearing for the respondent-department is not in a position to controvert this factual and legal position. He, however, submitted that the department has preferred an SLP against the judgment in the case of Ojjus Medicare Pvt. Ltd (supra).

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Having heard learned counsel for the parties and following the judgment rendered in the case of Ojjus Medicare Pvt. Ltd. (supra), all these writ petitions are allowed. Impugned notices issued under Section 153C of the Act of 1961 for each of the Assessment Year 2010-11 to 2013-14 are quashed.

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Pending applications also stand disposed of.

DINESH MEHTA

(JUDGE)

VINOD KUMAR

(JUDGE) FEBRUARY 11, 2026/ ck

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Signature Not Verified

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Digitally Signed W.P.(C) 3032/2024 & other connected matters By:NAVEEN KUMAR Signing Da te:1 2.02.2026 18:12:03

¶43

Page 3 of 3

Dhiresh Gupta v. Deputy Commissioner of Income Tax & Anr.

Case brief

What is this about?

What did the court decide?

Dhiresh Gupta v. Deputy Commissioner of Income Tax & Anr.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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