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*	IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI
Date of decision: 29th September, 2026
#	CNR No. DLHC010177972023
+ 	W.P.(C) 6181/2023, CM APPL. 24306/2023
	CONSISTENT BUILDERS PVT. LTD.		    .....Petitioner
Through:	Mr. P. Roychaudhuri and Mr. Gagan Gupta, Advs.

				versus

	ACIT, CENTRAL CIRCLE 05, DELHI & ANR.	 .....Respondents
Through:	Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC and Mr. Pratyaksh Gupta, JSC for Respondents
	
	CORAM:
	HON'BLE MR. JUSTICE DINESH MEHTA
     HON'BLE DR. JUSTICE ADITI CHOUDHARY                                               
 
     J U D G M E N T
DINESH MEHTA, J. (ORAL)

1. By way of present writ petition preferred under Article 226 of the Constitution of India, the petitioner has challenged order dated 30.03.2023 passed under Section 153C of the Income-tax Act, 1961 (hereinafter referred to as ‘Act of 1961’) in furtherance of the satisfaction note dated 25.06.2021 recorded by the Assessing Officer for assessment year 2011-12.
2. Learned Counsel for the petitioner at the outset argued that the impugned order has been passed beyond the time period prescribed under Section 153A read with Section 153C of the Act of 1961 as prevailing at the relevant time (AY 2011-12).
3. He submitted that the issue involved in the present writ petition is squarely covered by judgment of this Court rendered in the case of Principal Commissioner of Income Tax-1 (Central-1) v. Ojjus Medicare Pvt. Ltd. reported in [2024] 465 ITR 101 (Delhi).
4. Mr. Ruchir Bhatia, learned Senior Standing Counsel for the Department could not dispute the aforesaid position of facts involved. He, however, submitted that an SLP against the said judgment has been filed before Hon’ble the Supreme Court.
5. Heard learned counsel for the parties.
6. It does not need much discussion that as the satisfaction note was recorded on 25.06.2021, i.e. in the assessment year 2022-23, the order passed on 30.03.2023 qua assessment year 2011-12 is clearly beyond the limitation period (which shall be 10 years as the escaped income is more than Rs.50,00,000/-), if calculated backward from assessment year 2022-23. 
For ease of understanding, a tabular depiction is made hereunder: 
Year No. 
(counted backwards)
Assessment Year
1
AY 2022-23
2
AY 2021-22
3
AY 2020-21
4
AY 2019-20
5
AY 2018-19
6
AY 2017-18
7
AY 2016-17
8
AY 2015-16
9
AY 2014-15
10th year
AY 2013-14

7. The impugned order is, thus, time-barred on a plain reading of Sections 153A and 153C of the Act of 1961 so also in light of Ojjus Medicare Pvt. Ltd. (supra).
8. The writ petition is allowed, the order dated 30.03.2023 is quashed. Pending application stands disposed of.
	


     (DINESH MEHTA)
  JUDGE

     ADITI CHOUDHARY                                               
     (JUDGE)
September 29, 2026/bh
                                                              

W.P.(C) 6181/2023                                                                                            Page 1 of 3