[Cites 2, Cited by 0]
Delhi High Court
Dhiresh Gupta vs Deputy Commissioner Of Income Tax & Anr on 11 February, 2026
$~112, 113, 117 & 119
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of decision: 11th February, 2026.
112
+ W.P.(C) 3032/2024, CM APPL. 12510/2024
DHIRESH GUPTA
.....Petitioner
Through: Mr. Anand Chaudhuri, Mr. Kumail
Abbas, Mr. Abhinav Jain, Mr.
Deepanshu Mehta, Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX & ANR.
.....Respondents
Through: Mr. Abhishek Maratha, SSC, Mr.
Apoorv Agarwal, Mr. Viplav
Acharya, JSCs, Mr. Nupur Sharma,
Mr. Gaurav Singh, Mr. Bhanukaran
Singh Jodha, Advs.
113
+ W.P.(C) 3033/2024, CM APPL. 12513/2024
DHIRESH GUPTA
.....Petitioner
Through: Mr. Anand Chaudhuri, Mr. Kumail
Abbas, Mr. Abhinav Jain, Mr.
Deepanshu Mehta, Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX & ANR.
.....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
+ W.P.(C) 3057/2024, CM APPL. 12578/2024
DHIRESH GUPTA
Signature Not Verified
Digitally Signed W.P.(C) 3032/2024 & other connected matters Page 1 of 3
By:NAVEEN KUMAR
Signing Date:12.02.2026
18:12:03
.....Petitioner
Through: Mr. Anand Chaudhuri, Mr. Kumail
Abbas, Mr. Abhinav Jain, Mr.
Deepanshu Mehta, Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX & ANR.
.....Respondents
Through: Mr. Abhishek Maratha, SSC, Mr.
Apoorv Agarwal, Mr. Viplav
Acharya, JSCs, Mr. Nupur Sharma,
Mr. Gaurav Singh, Mr. Bhanukaran
Singh Jodha, Advs.
119
+ W.P.(C) 3059/2024, CM APPL. 12582/2024
DHIRESH GUPTA
.....Petitioner
Through: Mr. Anand Chaudhuri, Mr. Kumail
Abbas, Mr. Abhinav Jain, Mr.
Deepanshu Mehta, Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX & ANR.
.....Respondents
Through: Mr. Abhishek Maratha, SSC, Mr.
Apoorv Agarwal, Mr. Viplav
Acharya, JSCs, Mr. Nupur Sharma,
Mr. Gaurav Singh, Mr. Bhanukaran
Singh Jodha, Advs.
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA
HON'BLE MR. JUSTICE VINOD KUMAR
JUDGMENT
DINESH MEHTA, J. (Oral)
1. Inviting Court's attention towards satisfaction note which bears the
date 24.06.2022 as referred to by the Assessing Officer of the searched
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).
2. 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).
3. 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.
4. Pending applications also stand disposed of.
DINESH MEHTA
(JUDGE)
VINOD KUMAR
(JUDGE)
FEBRUARY 11, 2026/ck
