Ashwani Kumar v. Dcit Central Circle 28, Delhi
$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4073/2026, CM APPL. 19984/2026 & CM APPL. 19985/2026 ASHWANI KUMAR .....Petitioner Through:
Mr. Gaurav Jain, Mr. Subham Gupta & Mr. Varsha Sharma, Advocates.
versus DCIT CENTRAL CIRCLE 28, DELHI .....Respondent Through:
Mr. Gaurav Gupta, SSC with Mr.
Shivendra Singh & Mr. Yojit Pareek, JSCs.
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE AMIT MAHAJAN
O R D E R
% 07.05.2026 1.
By way of present writ petition, the petitioner has challenged the notice dated 20.02.2026 issued by respondent for assessment year 2015-16 under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961').
2.
Learned counsel for the petitioner at the outset argued that the impugned notice is clearly beyond the time period prescribed under Section 149 read with Section 153A of the Act of 1961, as prevailing at the relevant time (AY 2015-16).
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. 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 11/05/2026 at 13:04:46
reported in [2024] 465 ITR 101 (Delhi).
4.
Mr. Gaurav Gupta, learned Senior Standing Counsel, could not dispute the aforesaid position of facts involved. 5.
Heard learned counsel for the parties.
6.
Needless to mention that since the search was conducted on 07.05.2024, the relevant assessment year is 2025-26. Therefore, the notice impugned issued qua assessment year 2015-16 is clearly beyond the period of 10 years, if calculated backward from assessment year 2025-26. 7.
The notice impugned is, thus, quashed being time-barred. (In re: Ojjus Medicare Pvt. Ltd. (supra)).
8.
The writ petition is allowed. Pending applications stand disposed of. DINESH MEHTA, J.
AMIT MAHAJAN, J.
MAY 7, 2026/nk 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 11/05/2026 at 13:04:46