Landcraft Developers Private Limited V. Assistant Commissioner of Income Tax Central Circle-27, Delhi & ANR.

W.P.(C)/682/2025

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Landcraft Developers Private Limited filed multiple writ petitions challenging notices issued by the Assistant Commissioner of Income Tax, Central Circle-27, Delhi, under Section 153C of the Income Tax Act, 1961. These notices sought to reopen assessments for the years 2010-11 to 2014-15, which the petitioner contended were issued beyond the statutory period of limitation. The court examined the timeline of the notices and the satisfaction note recorded by the Joint Assessing Officer (JAO), concluding that the notices were indeed time-barred. The court's decision was influenced by a similar case, The Pr. Commissioner of Income Tax - Central-1 v. Ojjus Medicare Pvt. Ltd, which set a relevant precedent.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 810380 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 20-01-2025
• Assessment Year: misc
• Other Referred Cases: The Pr. Commissioner of Income Tax - Central-1 v. Ojjus Medicare Pvt. Ltd : Neutral Citation : 2024:DHC: 2629-DB
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHLOK CHANDRA; NAINCY JAIN; MADHAVI SHUKLA
• Assessee Lawyers: ANANYA KAPOOR; SHIVAM YADAV; TARUN CHANANA
• Keywords: Income Tax; Limitation Period; Reopening of assessments; Section 153C
• Section: 153C

Judgement Text

"$~63, 66, 68, 75 & 76 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 682/2025 and CM Nos.3314/2025 & 3315/2025 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) 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 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 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) 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. 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) 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. 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. CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 20.01.2025 1. Issue notice. 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 2. The learned counsel appearing for the respondents accepts notice. 3. 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. 4. It is the petitioner’s case that the said notices have been issued beyond the period of limitation. 5. 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: “Date of 153C Notice: 19.12.2023 Date of satisfaction note recorded by the JAO: 08.11.2023 i.e., AY 2024-25 Therefore, The date of satisfaction note recorded by JAO is the date of handing over of the documents. 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 years” 2013-14 Time barred 2012-13 Time barred 2011-12 Time barred 2010-11 Time barred 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. 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. 7. The learned counsel also concurs with the tabular statement as set out above. 8. In view of the above, these petitions are allowed and the impugned notices are set aside. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J JANUARY 20, 2025 RK 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 "