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OPV PACKAGING PVT LTD vs INCOME TAX OFFICER WARD 19(1) DELHI & ORS.

Information

* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Judgment reserved on: 06 March, 2024
Judgment pronounced on: 09 April, 2024

+ W.P.(C) 1459/2024 & CM APPL 6031/2024
SAKSHAM COMMODITIES LIMITED ….. Petitioner
Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs.

Versus
INCOME TAX OFFICER WARD 22(1), DELHI & ANR.
….. Respondent
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 3007/2023
MODICARE LIMITED ….. Petitioner
Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs.

Versus

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 14 NEW DELHI ….. Respondent
Through: Mr. Sanjay Kumar, Sr. Standing Counsel along with Ms. Easha Kadian and Ms. Hemlata Rawat, Jr. Standing Counsels.

+ W.P.(C) 3019/2023
MODICARE LIMITED ….. Petitioner
Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs.

Versus

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 14 NEW DELHI ….. Respondent
Through: Mr. Sanjay Kumar, Sr. Standing Counsel along with Ms. Easha Kadian and Ms. Hemlata Rawat, Jr. Standing Counsels.
+ W.P.(C) 3681/2023
MODICARE LIMITED ….. Petitioner
Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs.

Versus

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 14 NEW DELHI ….. Respondent
Through: Mr. Sanjay Kumar, Sr. Standing Counsel along with Ms. Easha Kadian and Ms. Hemlata Rawat, Jr. Standing Counsels.

+ W.P.(C) 693/2024 & CM APPL 3073/2024
SUSHEEL JAIN ….. Petitioner
Through: Mr.Gautam Jain, Ms.Reeta Chudhary and Mr.Manish Yadav, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents

Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh & Mr. Puneett Singhal, JSCs, Ms. Mahima Garg & Ms. Deepika Goyal, Advs.

+ W.P.(C) 695/2024 & CM APPL 3078/2024
SUSHEEL JAIN ….. Petitioner
Through: Mr.Gautam Jain, Ms.Reeta Chudhary and Mr.Manish Yadav, Advs.

Versus

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 718/2024 & CM APPL 3176/2024
SUSHEEL JAIN ….. Petitioner
Through: Mr.Gautam Jain, Ms.Reeta Chudhary and Mr.Manish Yadav, Advs.

Versus

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 719/2024 & CM APPL 3181/2024
VIKAS WAHI ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE – 26, DELHI & ORS. ….. Respondents
Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs.

+ W.P.(C) 721/2024 & CM APPL 3183/2024
VIKAS WAHI ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE – 26, DELHI & ORS. ….. Respondents
Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs.

+ W.P.(C) 722/2024 & CM APPL 3190/2024
VIKAS WAHI ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 26, DELHI AND ORS. ….. Respondents
Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs.

+ W.P.(C) 723/2024 & CM APPL 3194/2024
VIKAS WAHI ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 26, DELHI AND ORS. ….. Respondents
Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs.

+ W.P.(C) 726/2024 & CM APPL 3201/2024
VIKAS WAHI ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 26, DLEHI AND ORS. ….. Respondents
Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs.

+ W.P.(C) 792/2024 & CM APPL 3426/2024
MAMTA AGARWAL ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ….. Respondents
Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv.

+ W.P.(C) 852/2024 & CM APPL 3611/2024
MAMTA AGARWAL ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ….. Respondents
Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv.

+ W.P.(C) 853/2024 & CM APPL 3613/2024
MAMTA AGARWAL ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ….. Respondents
Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv.

+ W.P.(C) 854/2024 & CM APPL 3615/2024
MAMTA AGARWAL ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ….. Respondents
Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv.

+ W.P.(C) 870/2024 & CM APPL 3643/2024
MAMTA AGARWAL ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI ….. Respondent
Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv.

+ W.P.(C) 871/2024 & CM APPL 3645/2024
MAMTA AGARWAL ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ….. Respondents
Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv.

+ W.P.(C) 872/2024 & CM APPL 3647/2024
MAMTA AGARWAL ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ….. Respondents
Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and
Mr.Ujjwal Jain, Adv.

+ W.P.(C) 874/2024 & CM APPL 3654/2024
MAMTA AGARWAL ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ….. Respondents
Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv.

+ W.P.(C) 992/2024 & CM APPL 4114/2024
ASHUTOSH AGARWAL ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI AND ORS. ….. Respondents
Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv.

+ W.P.(C) 993/2024 & CM APPL 4116/2024
ASHUTOSH AGARWAL ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus

ASSISTANT COMMISSIONER OF INCOME TAX .. RESPONDENT 1 CENTRAL CIRCLE 28 DELHI AND ORS.
….. Respondents
Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv.

+ W.P.(C) 1112/2024 & CM APPL 4686/2024
NARESH MITTAL
….. Petitioner
Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Animesh Tripathi, Advs.

Versus
INCOME TAX OFFICER WARD 43(6) DELHI & ORS.
….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 994/2024 & CM APPL 4118/2024
ASHUTOSH AGARWAL ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI AND ORS. ….. Respondents
Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv.

+ W.P.(C) 1005/2024 & CM APPL 4200/2024
ASHUTOSH AGARWAL ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI ….. Respondent
Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv.

+ W.P.(C) 1008/2024 & CM APPL 4210/2024
ASHUTOSH AGARWAL ….. Petitioner
Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI ….. Respondent
Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv.

+ W.P.(C) 1080/2024 & CM APPL 4517/2024
FOREVER BODY CARE INDUSTRIES ….. Petitioner
Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs.

Versus

INCOME TAX OFFICER, WARD 34(1 ), DELHI AND ANR
….. Respondents
Through: Mr. Kunal Sharma, Sr.SC, Ms.Zehra Khan, Jr.SC & Mr.Shubhendu Bhattacharyya, Adv.

+ W.P.(C) 1081/2024 & CM APPL 4518/2024
FOREVER BODYCARE INDUSTRIES ….. Petitioner
Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs.

Versus
INCOME TAX OFFICER, WARD 34( 1 ), DELHI AND ANR
….. Respondents
Through: Mr. Kunal Sharma, Sr.SC, Ms.Zehra Khan, Jr.SC & Mr.Shubhendu Bhattacharyya, Adv.

+ W.P.(C) 1082/2024 & CM APPL 4521/2024
FOREVER BODY CARE INDUSTRIES ….. Petitioner
Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs.

Versus
INCOME TAX OFFICER, WARD 34( I), DELHI & ANR.
….. Respondents
Through: Mr. Kunal Sharma, Sr.SC, Ms.Zehra Khan, Jr.SC & Mr.Shubhendu Bhattacharyya, Adv.

+ W.P.(C) 1083/2024 & CM APPL 4523/2024
FOREVER BODY CARE INDUSTRIES ….. Petitioner
Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs.

Versus
INCOME TAX OFFICER, WARD 34( 1 ), DELHI & ANR.
….. Respondents
Through: Mr. Kunal Sharma, Sr.SC, Ms.Zehra Khan, Jr.SC & Mr.Shubhendu Bhattacharyya, Adv.

+ W.P.(C) 1084/2024 & CM APPL 4525/2024
FOREVER BODY CARE INDUSTRIES ….. Petitioner
Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs.

Versus
INCOME TAX OFFICER, WARD 34(1 ), DELHI & ANR.
….. Respondents
Through: Mr. Kunal Sharma, Sr.SC, Ms.Zehra Khan, Jr.SC & Mr.Shubhendu Bhattacharyya, Adv.

+ W.P.(C) 1089/2024 & CM APPL 4599/2024
ASHISH AGRAWAL ….. Petitioner
Through: Mr.Ruchesh Sinha and Ms.Monalisa Maity, Advs.

Versus
ASSISSTANT COMMISSIONER OF INCOME TAX CENTAL CIRCLE-28 DELHI & ANR. ….. Respondents
Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs.

+ W.P.(C) 1092/2024 & CM APPL 4606/2024
ASHISH AGRAWAL ….. Petitioner
Through: Mr.Ruchesh Sinha and Ms.Monalisa Maity, Advs.

Versus
ASSISSTANT COMMISSIONER OF INCOME TAX CENTAL CIRCLE-28 DELHI & ANR. ….. Respondents
Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs.

+ W.P.(C) 1093/2024 & CM APPL 4608/2024
ASHISH AGRAWAL ….. Petitioner
Through: Mr.Ruchesh Sinha and Ms.Monalisa Maity, Advs.

Versus
ASSISSTANT COMMISSIONER OF INCOME TAX CENTAL CIRCLE-28 DELHI & ANR. ….. Respondents
Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs.

+ W.P.(C) 1094/2024 & CM APPL 4610/2024
ASHISH AGRAWAL ….. Petitioner
Through: Mr.Ruchesh Sinha and Ms.Monalisa Maity, Advs.

Versus

ASSISSTANT COMMISSIONER OF INCOME TAX CENTAL CIRCLE-28 DELHI & ANR. ….. Respondents
Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs.

+ W.P.(C) 1095/2024 & CM APPL 4612/2024
ASHISH AGRAWAL ….. Petitioner
Through: Mr.Ruchesh Sinha and Ms.Monalisa Maity, Advs.

Versus
ASSISSTANT COMMISSIONER OF INCOME TAX CENTAL CIRCLE-28 DELHI & ANR. ….. Respondents
Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs.

+ W.P.(C) 1096/2024 & CM APPL 4614/2024
ASHISH AGRAWAL ….. Petitioner
Through: Mr.Ruchesh Sinha and Ms.Monalisa Maity, Advs.

Versus
ASSISSTANT COMMISSIONER OF INCOME TAX CENTAL CIRCLE-28 DELHI & ANR. ….. Respondents
Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs.

+ W.P.(C) 1117/2024 & CM APPL 4697/2024
NARESH MITTAL ….. Petitioner
Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Animesh Tripathi, Advs.

Versus
INCOME TAX OFFICER WARD 43(6) DELHI & ORS.
….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1119/2024 & CM APPL 4700/2024
NARESH MITTAL ….. Petitioner
Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Animesh Tripathi, Advs.

Versus

INCOME TAX OFFICER WARD 43(6) DELHI & ORS.
….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1120/2024 & CM APPL 4702/2024
NARESH MITTAL ….. Petitioner
Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Animesh Tripathi, Advs.

Versus
INCOME TAX OFFICER WARD 43(6) DELHI & ORS.
….. Respondents
Through: Mr. Sunil Agarwal, Sr. Standing Counsel along with Mr. Shivansh B. Pandya, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Adv.

+ W.P.(C) 1287/2024 & CM APPL 5333/2024
SATYA PAL ARYA ….. Petitioner
Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 31, DELHI ….. Respondent
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 1290/2024 & CM APPL 5339/2024
SATYA PAL ARYA ….. Petitioner
Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 31, DELHI ….. Respondent
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 1311/2024 & CM APPL 5367/2024
SATYA PAL ARYA ….. Petitioner
Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs.

Versus

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 31, DELHI ….. Respondent
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 1313/2024 & CM APPL 5369/2024
SATYA PAL ARYA ….. Petitioner
Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 31, DELHI ….. Respondent
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 1317/2024 & CM APPL 5372/2024
SATYA PAL ARYA ….. Petitioner
Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 31, DELHI ….. Respondent
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 1321/2024 & CM APPL 5377/2024
SATYA PAL ARYA ….. Petitioner
Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 31, DELHI ….. Respondent
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 1390/2024 & CM APPL 5747/2024
SUNOJ ENGINEERS PVT.LTD ….. Petitioner
Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 1393/2024 & CM APPL 5753/2024
SUNOJ ENGINEERS PVT.LTD ….. Petitioner
Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 1404/2024 & CM APPL 5764/2024
SUNOJ ENGINEERS PVT.LTD ….. Petitioner
Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs.

Versus

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 1405/2024 & CM APPL 5766/2024
SUNOJ ENGINEERS PVT.LTD ….. Petitioner
Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs.
Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 1406/2024 & CM APPL 5768/2024
SUNOJ ENGINEERS PVT. LTD ….. Petitioner
Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI AND ANR & ANR.
….. Respondents
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 1407/2024 & CM APPL 5770/2024
SUNOJ ENGINEERS PVT.LTD ….. Petitioner
Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 1408/2024 & CM APPL 5772/2024
SUNOJ ENGINEERS PVT.LTD ….. Petitioner
Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs.

Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents
Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC.

+ W.P.(C) 1460/2024 & CM APPL 6034/2024
SAKSHAM COMMODITIES LIMITED ….. Petitioner
Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs.

Versus
INCOME TAX OFFICER, WARD 22(1), DELHI & ANR.
….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1468/2024 & CM APPL 6046/2024
SAKSHAM COMMODITIES LIMITED ….. Petitioner
Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs.

Versus
INCOME TAX OFFICER WARD 22(1), DELHI & ANR.
….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1473/2024 & CM APPL 6101/2024
OPV PACKAGING PVT LTD ….. Petitioner
Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs.

Versus
INCOME TAX OFFICER WARD 19(1) DELHI & ORS.
….. Respondents
Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs.

+ W.P.(C) 1474/2024 & CM APPL 6103/2024
OPV PACKAGING PVT LTD ….. Petitioner
Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs.

Versus

INCOME TAX OFFICER WARD 19(1) DELHI & ORS.
….. Respondents
Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs.

+ W.P.(C) 1478/2024 & CM APPL 6118/2024
SAKSHAM COMMODITIES LIMITED ….. Petitioner
Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs.

Versus

INCOME TAX OFFICER, WARD 22(1), DELHI & ANR.
….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1479/2024 & CM APPL 6120/2024
SAKSHAM COMMODITIES LIMITED ….. Petitioner
Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs.

Versus
INCOME TAX OFFICER, WARD 22(1), DELHI & ANR.
….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1485/2024 & CM APPL 6137/2024
OPV PACKAGING PVT LTD ….. Petitioner
Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs.

Versus

INCOME TAX OFFICER WARD 19(1) DELHI & ORS.
….. Respondents
Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs.

+ W.P.(C) 1490/2024 & CM APPL 6146/2024
OPV PACKAGING PVT LTD ….. Petitioner
Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs.

Versus
INCOME TAX OFFICER WARD 19(1) DELHI & ORS.
….. Respondents
Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs.

+ W.P.(C) 1491/2024 & CM APPL 6148/2024
OPV PACKAGING PVT LTD ….. Petitioner
Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs.

Versus

INCOME TAX OFFICER WARD 19(1) DELHI & ORS.
….. Respondents
Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs.

+ W.P.(C) 1492/2024 & CM APPL 6150/2024
OPV PACKAGING PVT LTD ….. Petitioner
Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs.

Versus

INCOME TAX OFFICER WARD 19(1) DELHI & ORS.
….. Respondents
Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs.

+ W.P.(C) 1493/2024 & CM APPL 6152/2024
OPV PACKAGING PVT LTD ….. Petitioner
Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs.

Versus

INCOME TAX OFFICER WARD 19(1) DELHI & ORS.
….. Respondents
Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs.

+ W.P.(C) 1495/2024 & CM APPL 6154/2024
SAKSHAM COMMODITIES LIMITED ….. Petitioner
Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs.

Versus
INCOME TAX OFFICER, WARD 22(1), DELHI & ANR.
….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1763/2024 & CM APPL 7368/2024
CHANDER PARKASH GUPTA ….. Petitioner
Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Animesh Tripathi, Advs.
Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 43(1) DELHI & ORS. ….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1764/2024 & CM APPL 7370/2024
NEELKANTH STEEL AND ALLOYS ….. Petitioner
Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs.
Versus

ASSTT. COMMISSIONER OF INCOME TAX,
CIRCLE 49(1), & ORS. ….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1770/2024 & CM APPL 7395/2024
NEELKANTH STEEL AND ALLOYS ….. Petitioner
Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs.

Versus

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1) & ORS. ….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1774/2024 & CM APPL 7405/2024
NEELKANTH STEEL AND ALLOYS ….. Petitioner
Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs.
Versus

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1) & ORS. ….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1776/2024 & CM APPL 7409/2024
NEELKANTH STEEL AND ALLOYS ….. Petitioner
Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs.
Versus

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1) & ORS. ….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1778/2024 & CM APPL 7417/2024
NEELKANTH STEEL AND ALLOYS ….. Petitioner
Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs.

Versus

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1) & ORS. ….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1782/2024 & CM APPL 7425/2024
NEELKANTH STEEL AND ALLOYS ….. Petitioner
Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs.
Versus

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1) & ORS. ….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1783/2024 & CM APPL 7427/2024
NEELKANTH STEEL AND ALLOYS ….. Petitioner
Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs.

Versus

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1) & ORS. ….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.

+ W.P.(C) 1802/2024 & CM APPL 7524/2024
CHANDER PARKASH GUPTA ….. Petitioner
Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Animesh Tripathi, Advs.
Versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 43(1) DELHI & ORS. ….. Respondents
Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept.
CORAM:
HON’BLE MR. JUSTICE YASHWANT VARMA
HON’BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
J U D G M E N T

YASHWANT VARMA, J.

S. No.
Particulars
Paragraph Nos.
A.
INTRODUCTION
1 – 3
B.
BROAD FACTUAL MATRIX
4 – 6
C.
SUBMISSIONS ADVANCED BY THE PETITIONERS
7 – 32
D.
STAND OF THE RESPONDENTS
33 – 36
E.
DISTINCTION BETWEEN SECTION 153A AND SECTION 153C
37 – 47
F.
INCRIMINATING MATERIAL- CASCADING EFFECT?
48 – 62
G.
CONCLUSIONS
63 – 68
H.
OPERATIVE DIRECTIONS
69 – 73

A. INTRODUCTION

1. This batch of writ petitions impugns notices issued under Section 153C of the Income Tax Act, 19611 with the petitioners-assessees asserting that in the absence of any material pertaining to the Assessment Years2 which are proposed to be reopened and assessed having been gathered during the course of a search, the assumption of jurisdiction is wholly illegal and unsustainable in law. The submission principally flows from the recordal of facts as appearing in each of the Satisfaction Notes drawn by the Assessing Officer3 of the non-searched person and the same carrying no reference specific to the AY in respect of which the impugned notices have come to be issued. In some of the writ petitions, the Satisfaction Notes as drawn by the AO of the non-searched person had neither been provided to the writ petitioners nor were they brought on the record by the respondents. However, submissions were addressed on the assertion as made in the writ petition with the position so set out not being disputed by the respondents. In those cases, we have consequently proceeded on the basis that the incriminating material did not pertain to the AY in respect of which reopening was impugned.
2. According to the writ petitioners, merely because incriminating material may have been found or discovered and which would pertain to a particular AY, the same would not constitute sufficient basis for initiation of assessment or reassessment proceedings in respect of the six AYs’ preceding the year of search or the entire block comprised in the “relevant assessment year” as defined by Explanation 1 to Section 153A of the Act.
3. The challenge is founded on the contention that in the case of completed assessments which may fall either within the ambit of six preceding AYs’ or proverbially within the scope of “relevant assessment year”, a reassessment can be initiated only in respect of those AYs’ corresponding to which material may have been discovered in the course of a search and basis which the AO of the “other person” would be of the opinion that the same is likely have a “bearing on the determination of the total income” of the non-searched entity. The additional submission was that the requirement of incriminating material existing and thus constituting the basis for invocation of Section 153C would be liable to be viewed on identical terms, even in those cases where assessments may come to abate. The petitioners have placed the following details in respect of each of the individual writ petitioners which form part of this batch in the form of a chart which is extracted hereinbelow:
Petitioner name
WP(C) No.
A.Y.
Date of Satisfaction note by Assessing Officer of the searched person
Date of Satisfaction note by Assessing Officer of the non-searched person
Date of Section 153C notice
Saksham Commodities Limited
1459/2024
2015-16
24.06.2022
(Annexure P – 6)
11.07.2022
(Annexure P – 13)
11.07.2022
(Annexure P – 3)
Saksham Commodities Limited
1478/2024
2016-17
24.06.2022
(Annexure P – 6)
11.07.2022
(Annexure P – 13)
11.07.2022
(Annexure P – 3)
Saksham Commodities Limited
1495/2024
2017-18
24.06.2022
(Annexure P – 6)
11.07.2022
(Annexure P – 13)
11.07.2022
(Annexure P – 3)
Saksham Commodities Limited
1479/2024
2018-19
24.06.2022
(Annexure P – 6)
11.07.2022
(Annexure P – 13)
11.07.2022
(Annexure P – 3)
Saksham Commodities Limited
1460/2024
2019-20
24.06.2022
(Annexure P – 6)
11.07.2022
(Annexure P – 13)
11.07.2022
(Annexure P – 3)
Saksham Commodities Limited
1468/2024
2020-21
24.06.2022
(Annexure P – 6)
11.07.2022
(Annexure P – 13)
11.07.2022
(Annexure P – 3)
Susheel Jain
718/2024
2014-15
09.06.2022
(Annexure P-8)
No Satisfaction Note
16.08.2022
(Annexure P-2)
Susheel Jain
693/2024
2015-16
09.06.2022
(Annexure P-9)
No Satisfaction Note
16.08.2022
(Annexure P-3)
Susheel Jain
695/2024
2017-18
09.06.2022
(Annexure P-8)
No Satisfaction Note
16.08.2022
(Annexure P-2)
Susheel Jain
696/2024
2018-19
09.06.2022
(Annexure P-8)
No Satisfaction Note
16.08.2022
(Annexure P-2)
Susheel Jain
698/2024
2019-20
09.06.2022
(Annexure P-8)
No Satisfaction Note
16.08.2022
(Annexure P-2)
Susheel Jain
706/2024
2020-21
09.06.2022
(Annexure P-8)
No Satisfaction Note
16.08.2022
(Annexure P-2)
Naresh Mittal
1112/2024
2019-20
24.06.2022
(Annexure P-9)
08.08.2022
(Annexure P-5)
22.08.2022
(Annexure P-2)
Naresh Mittal
1117/2024
2017-18
24.06.2022
(Annexure P-9)
08.08.2022
(Annexure P-5)
22.08.2022
(Annexure P-2)
Naresh Mittal
1119/2024
2018-19
24.06.2022
(Annexure P-9)
08.08.2022
(Annexure P-5)
22.08.2022
(Annexure P-2)
Naresh Mittal
1120/2024
2020-21
24.06.2022
(Annexure P-9)
08.08.2022
(Annexure P-5)
22.08.2022
(Annexure P-2)
Chander Parkash Gupta
1763/2024
2020-21
24.06.2022
(Annexure P-8)
15.09.2022
(Annexure P-12)
29.07.2022
(Annexure P-2)
Chander Parkash Gupta
1802/2024
2019-20
24.06.2022
(Annexure P-8)
15.09.2022
(Annexure P-12)
29.07.2022
(Annexure P-2)
Sunoj Engineers Pvt. Ltd.
1390/2024
2015-16
24.06.2022
(Annexure P-6)
08.08.2022
(Annexure P-9)
24.08.2022
(Annexure P-3)
Sunoj Engineers Pvt. Ltd.
1393/2024
2014-15
24.06.2022
(Annexure P-6)
08.08.2022
(Annexure P-9)
24.08.2022
(Annexure P-3)
Sunoj Engineers Pvt. Ltd.
1404/2024
2019-20
24.06.2022
(Annexure P-6)
08.08.2022
(Annexure P-9)
24.08.2022
(Annexure P-3)
Sunoj Engineers Pvt. Ltd.
1405/2024
2018-19
24.06.2022
(Annexure P-6)
08.08.2022
(Annexure P-9)
24.08.2022
(Annexure P-3)
Sunoj Engineers Pvt. Ltd.
1406/2024
2017-18
24.06.2022
(Annexure P-6)
08.08.2022
(Annexure P-9)
24.08.2022
(Annexure P-3)
Sunoj Engineers Pvt. Ltd.
1407/2024
2016-17
24.06.2022
(Annexure P-6)
08.08.2022
(Annexure P-9)
24.08.2022
(Annexure P-3)
Sunoj Engineers Pvt. Ltd.
1408/2024
2020-21
24.06.2022
(Annexure P-6)
08.08.2022
(Annexure P-9)
24.08.2022
(Annexure P-3)
Ashish Agrawal
1089/2024
2014-15
26.05.2022
(Annexure P-4)
24.06.2022
29.06.2024
(Annexure P-3)
Ashish Agrawal
1096/2024
2015-16
26.05.2022
(Annexure P-4)
24.06.2022
29.06.2024
(Annexure P-3)
Ashish Agrawal
1094/2024
2016-17
26.05.2022
(Annexure P-5)
24.06.2022
29.06.2024
(Annexure P-4)
Ashish Agrawal
1092/2024
2017-18
26.05.2022
(Annexure P-5)
24.06.2022
29.06.2024
(Annexure P-4)
Ashish Agrawal
1093/2024
2018-19
26.05.2022
(Annexure P-5)
24.06.2022
29.06.2024
(Annexure P-4)
Ashish Agrawal
1095/2024
2020-21
26.05.2022
(Annexure P-5)
24.06.2022
29.06.2024
(Annexure P-4)
Neelkanth Steel and Alloys
1764/2024
2014-15
—
22.06.2022
(Annexure P-2)
14.06.2023
(Annexure P-1)
Neelkanth Steel and Alloys
1770/2024
2017-18
—
22.06.2022
(Annexure P-2)
14.06.2023
(Annexure P-1)
Neelkanth Steel and Alloys
1776/2024
2016-17
—
22.06.2022
(Annexure P-2)
14.06.2023
(Annexure P-1)
Neelkanth Steel and Alloys
1774/2024
2018-19
—
22.06.2022
(Annexure P-2)
14.06.2023
(Annexure P-1)
Neelkanth Steel and Alloys
1778/2024
2020-21
—
22.06.2022
(Annexure P-2)
14.06.2023
(Annexure P-1)
Neelkanth Steel and Alloys
1782/2024
2019-20
—
22.06.2022
(Annexure P-2)
14.06.2023
(Annexure P-1)
Neelkanth Steel and Alloys
1783/2024
2015-16
—
22.06.2022
(Annexure P-2)
14.06.2023
(Annexure P-1)
Modicare Ltd
3007/2023
2013-14
20.10.2022
(Annexure L)
20.10.2022
(Annexure L)
21.10.2022
(Annexure A)
Modicare Ltd
3019/2023
2014-15
20.10.2022
(Annexure L)
20.10.2022
(Annexure L)
21.10.2022
(Annexure A)
Modicare Ltd
3681/2023
2015-16
22.03.2022
(Annexure G)
24.03.2022
(Annexure G)
25.04.2022
(Annexure A)
OPV Packaging Pvt Ltd
1493/2024
2014-15
05.04.2022
(Annexure F)
23.06.2022
(Annexure F)
23.06.2022
(Annexure A)
OPV Packaging Pvt Ltd
1474/2024
2015-16
05.04.2022
(Annexure F)
23.06.2022
(Annexure F)
23.06.2022
(Annexure A)
OPV Packaging Pvt Ltd
1492/2024
2016-17
05.04.2022
(Annexure F)
23.06.2022
(Annexure F)
23.06.2022
(Annexure A)
OPV Packaging Pvt Ltd
1473/2024
2017-18
05.04.2022
(Annexure F)
23.06.2022
(Annexure F)
23.06.2022
(Annexure A)
OPV Packaging Pvt Ltd
1490/2024
2018-19
05.04.2022
(Annexure F)
23.06.2022
(Annexure F)
23.06.2022
(Annexure A)
OPV Packaging Pvt Ltd
1491/2024
2019-20
05.04.2022
(Annexure F)
23.06.2022
(Annexure F)
23.06.2022
(Annexure A)
OPV Packaging Pvt Ltd
1485/2024
2020-21
05.04.2022
(Annexure F)
23.06.2022
(Annexure F)
23.06.2022
(Annexure A)
Satya Pal Arya
1287/2024
2018-19
24.06.2022
(Annexure II)
20.07.2022
(Annexure II)
22.07.2022
(Annexure I)
Satya Pal Arya
1290/2024
2017-18
24.06.2022
(Annexure II)
20.07.2022
(Annexure II)
22.07.2022
(Annexure I)
Satya Pal Arya
1311/2024
2014-15
24.06.2022
(Annexure II)
20.07.2022
(Annexure II)
22.07.2022
(Annexure I)
Satya Pal Arya
1313/2024
2019-20
24.06.2022
(Annexure II)
20.07.2022
(Annexure II)
22.07.2022
(Annexure I)
Satya Pal Arya
1317/2024
2020-21
24.06.2022
(Annexure II)
20.07.2022
(Annexure II)
22.07.2022
(Annexure I)
Satya Pal Arya
1321/2024
2015-16
24.06.2022
(Annexure II)
20.07.2022
(Annexure II)
22.07.2022
(Annexure I)
Forever Bodycare Industries
1080/2024
2019-20
24.06.2022
(Annexure III)
04.11.2022
(Annexure III)
15.11.2022
(Annexure II)
Forever Bodycare Industries
1081/2024
2014-15
24.06.2022
(Annexure III)
04.11.2022
(Annexure III)
15.11.2022
(Annexure II)
Forever Bodycare Industries
1082/2024
2020-21
24.06.2022
(Annexure III)
04.11.2022
(Annexure III)
15.11.2022
(Annexure II)
Forever Bodycare Industries
1083/2024
2017-18
24.06.2022
(Annexure III)
04.11.2022
(Annexure III)
15.11.2022
(Annexure II)
Forever Bodycare Industries
1084/2024
2018-19
24.06.2022
(Annexure III)
04.11.2022
(Annexure III)
15.11.2022
(Annexure II)
Mamta Agarwal
872/2024
2013-14
24.06.2022
(Annexure A-7)
Undated
(Annexure A-10)
18.08.2022
(Annexure A-2)
Mamta Agarwal
853/2024
2014-15
24.06.2022
(Annexure A-7)
Undated
(Annexure A-10)
18.08.2022
(Annexure A-2)
Mamta Agarwal
871/2024
2015-16
24.06.2022
(Annexure A-7)
Undated
(Annexure A-10)
18.08.2022
(Annexure A-2)
Mamta Agarwal
852/2024
2016-17
24.06.2022
(Annexure A-7)
Undated
(Annexure A-10)
18.08.2022
(Annexure A-2)
Mamta Agarwal
792/2024
2017-18
24.06.2022
(Annexure A-7)
Undated
(Annexure A-10)
18.08.2022
(Annexure A-2)
Mamta Agarwal
874/2024
2018-19
24.06.2022
(Annexure A-7)
Undated
(Annexure A-10)
18.08.2022
(Annexure A-2)
Mamta Agarwal
870/2024
2019-20
24.06.2022
(Annexure A-7)
Undated
(Annexure A-10)
18.08.2022
(Annexure A-2)
Mamta Agarwal
854/2024
2020-21
24.06.2022
(Annexure A-7)
Undated
(Annexure A-10)
18.08.2022
(Annexure A-2)
Ashutosh Agarwal
994/2024
2013-14
24.06.2022
(Annexure A-6)
31.05.2023
(Annexure A-6)
12.06.2023
(Annexure A-2)
Ashutosh Agarwal
992/2024
2017-18
24.06.2022
(Annexure A-6)
31.05.2023
(Annexure A-6)
12.06.2023
(Annexure A-2)
Ashutosh Agarwal
993/2024
2018-19
24.06.2022
(Annexure A-6)
31.05.2023
(Annexure A-6)
12.06.2023
(Annexure A-2)
Ashutosh Agarwal
1005/2024
2019-20
24.06.2022
(Annexure A-6)
31.05.2023
(Annexure A-6)
12.06.2023
(Annexure A-2)
Ashutosh Agarwal
1008/2024
2020-21
24.06.2022
(Annexure A-6)
31.05.2023
(Annexure A-6)
12.06.2023
(Annexure A-2)
Vikas Wahi
726/2024
2016-17
24.06.2022
(Annexure A-6)
Undated
(Annexure A-6)
10.11.2022
(Annexure A-2)
Vikas Wahi
723/2024
2017-18
24.06.2022
(Annexure A-6)
Undated
(Annexure A-6)
10.11.2022
(Annexure A-2)
Vikas Wahi
722/2024
2018-19
24.06.2022
(Annexure A-6)
Undated
(Annexure A-6)
10.11.2022
(Annexure A-2)
Vikas Wahi
721/2024
2019-20
24.06.2022
(Annexure A-6)
Undated
(Annexure A-6)
10.11.2022
(Annexure A-2)
Vikas Wahi
719/2024
2020-21
24.06.2022
(Annexure A-6)
Undated
(Annexure A-6)
10.11.2022
(Annexure A-2)

B. BROAD FACTUAL MATRIX
4. Since the challenge raised is common, we deem it apposite to notice the facts as they obtain in the lead writ petition of Saksham Commodities Limited v. ITO, Ward 22(1), Delhi & Anr4. The impugned Section 153C notice dated 11 July 2022 pertains to AY 2015-16. It is the case of the writ petitioner that for the aforenoted AY, it had filed its Return of Income5 under Section 139(1) of the Act on 24 September 2015. On 18 October 2019, a search and seizure operation was carried out in the case of the Alankit Group of companies6. Following the aforesaid, the Section 153C notice dated 11 July 2022 came to be issued by the respondents requiring the petitioner to submit its ROI for AY 2015-16. The issuance of the notice was preceded by the drawl of a Satisfaction Note by the jurisdictional AO, and since the same would have a material bearing on the question which stands raised, the same is reproduced hereinbelow:
“Sanction note for initiating proceedings u/s 153C of the Income Tax Act 1961 in the case of Saksham Commodity Private Limited (PAN: AABCM533G)

A letter dated 24.06.2022 from DCIT, Central Circle-28, Delhi issued vide F.No. DCIT/CC-28/Misc/2022-23/956 has been received in this office. Through the above letter, the following have been informed:

1. A search and seizure operation was carried out in the Alankit Group of cases on 18.10.2019 subsequently the said group was centralized to the jurisdiction of the undersigned. Accordingly, during the course of assessment proceedings u/s 153A of Alankit Group, material/documents related to case of Saksham Commodity Private Limited have been found.

2. Ledgers of have been obtained from laptop of Sh. Sunil Kumar Gupta found and seized from the residence of Sh. Sunil Kumar Gupta, at 3584/4, Narang Colony, Gali No. Tri Nagar Delhi (Path: A-321 SUNIL KUMARGUPTAHPLAPTOPIEXTRA CTED DATA\Tally[root].1\LocalDisk ANARKALI/BAC KUPIDATA 241DATA24).

3. The transactions entered into by various beneficiaries, against unaccounted cash or otherwise to take accommodation entries, are as tabulated below:

Name of Beneficiary
F.Y.
Particulars of transaction as per ledger
Sum of Amount Debit in Ledger
Sum of Amount Credit in Ledger
SAKSHAM COMMODITY PRIVATE LIMITED
2009-10
VIJAY BANK- AFL 242
1,50,000
43,00,000

VIJAY BANK- AIL
35,00,000
32,00,000

2010-11
VIJAY BANK- AFL
22,50,000

2011-12
Cash

16,00,000

VIJAY BANK _ AFL
16,00,000

4. The assessment proceedings are required to be taken u/s 153C of the Income Tax Act, 1961 as the warrant issued in the name of Sh. Alok Kumar Aggarwal, Sh. Ankit Aggarwal, M/s Alankit Ltd. and M/s Alankit Assignment.

A.Y. Invoiced: A.Y. 2010-11 to A.Y. 2020-21.”

5. As is manifest from a perusal of the aforenoted Satisfaction Note, the respondents refer to incriminating material found in the course of the search and pertaining to Financial Years7 2009-10, 2010-11 and 2011-12. Since the corresponding AYs’ for the aforenoted period would be AYs’ 2010-11, 2011-12 and 2012-13, the petitioner asserts that the invocation of Section 153C for AY 2015-16 is wholly arbitrary and legally unsustainable.
6. When the writ petition was initially entertained on 01 February 2024, we had taken note of the challenge which stood raised and the pendency of identical questions in WP(C) 540/2024 and WP(C) 719/2024, which are also part of the present batch of writ petitions. Upon consideration of the interim orders that had been passed by us on the aforenoted petitions, we had provided that while it would be open for the respondents to proceed further in terms of the impugned notice, any orders adverse to the writ petitioner, if passed, would not be given effect to till the next date of listing. It is this interim order which has operated on the writ petition as well as others forming part of this batch.
C. SUBMISSIONS ADVANCED BY THE PETITIONERS
7. Submissions on behalf of the writ petitioners were advanced by Mr. Salil Kapoor, Dr. Rakesh Gupta, Mr. Ved Jain and Mr. Rohit Jain, learned counsels. The petitioners principally contended that the power to assess or to reassess conferred by virtue of Section 153C of the Act is premised on the AO of the non-searched entity being satisfied on a perusal of the material handed over to it that the same would “have a bearing on the determination of the total income” of the “other person” for six AYs’ immediately preceding the AY relevant to the FY in which the search was undertaken or documents requisitioned, as well as for the “relevant assessment year” as defined in Section 153A of the Act. According to learned counsels, the existence of material which is likely to impact the total income, as determined or assessed for any AY, is a sine qua non for sustaining the initiation of action under Section 153C. It was submitted that the reopening of all AYs’, which may form part of the block of six or ten AYs’ would not be justified merely on the ground of incriminating material having been discovered pertaining to a particular AY.
8. As was noticed by us while recording the facts pertaining to the lead writ petition, the Satisfaction Note had alluded to incriminating material pertaining to AYs’ 2010-11, 2011-12 and 2012-13 having been gathered in the course of the search. The Section 153C notice however which came to be issued and stands impugned pertains to AY 2015-16. It was in the aforesaid backdrop that the writ petitioner had asserted that sans any material gathered in the course of the search, and which could be said to pertain to AY 2015-16 and consequently “have a bearing on the determination of the total income” for that year, the invocation of Section 153C would not sustain. The criticality of incriminating material and its correlation to the AY which is sought to be reassessed, according to the writ petitioners, is an aspect which stands conclusively answered by the Supreme Court in Commissioner of Income Tax v. Sinhgad Technical Education Society8.
9. In Sinhgad Technical Education Society, Section 153C notices had been issued against the assessee for AYs’ 2000-01 to 2005-06. The appeal before the Supreme Court, however, stood restricted to AYs’ 2001 to 2003-04. Taking note of the view which weighed with the ITAT, the Supreme Court observed as under:-
“15. In these appeals, qua the aforesaid four assessment years, the assessment is quashed by the ITAT (which order is upheld by the High Court) on the sole ground that notice under Section 153-C of the Act was legally unsustainable. The events recorded above further disclose that the issue pertaining to validity of notice under Section 153-C of the Act was raised for the first time before the Tribunal and the Tribunal permitted the assessee to raise this additional ground and while dealing with the same on merits, accepted the contention of the assessee.
xxxx xxxx xxxx
17. The ITAT permitted this additional ground by giving a reason that it was a jurisdictional issue taken up on the basis of facts already on the record and, therefore, could be raised. In this behalf, it was noted by the ITAT that as per the provisions of Section 153-C of the Act, incriminating material which was seized had to pertain to the assessment years in question and it is an undisputed fact that the documents which were seized did not establish any co-relation, document-wise, with these four assessment years. Since this requirement under Section 153-C of the Act is essential for assessment under that provision, it becomes a jurisdictional fact. We find this reasoning to be logical and valid, having regard to the provisions of Section 153-C of the Act. Para 9 of the order of the ITAT reveals that ITAT had scanned through the Satisfaction Note and the material which was disclosed therein was culled out and it showed that the same belongs to Assessment Year 2004-05 or thereafter. After taking note of the material in para 9 of the order, the position that emerges therefrom is discussed in para 10. It was specifically recorded that the counsel for the Department could not point out to the contrary. It is for this reason the High Court has also given its imprimatur to the aforesaid approach of the Tribunal. That apart, the learned Senior Counsel appearing for the respondent, argued that notice in respect of Assessment Years 2000-01 and 2001-02 was even time-barred.
18. We, thus, find that the ITAT rightly permitted this additional ground to be raised and correctly dealt with the same ground on merits as well. Order of the High Court affirming this view of the Tribunal is, therefore, without any blemish. Before us, it was argued by the respondent that notice in respect of Assessment Years 2000-01 and 2001-02 was time-barred. However, in view of our aforementioned findings, it is not necessary to enter into this controversy.
xxxx xxxx xxxx
20. Likewise, the Delhi High Court also decided the case on altogether different facts which will have no bearing once the matter is examined in the aforesaid hue on the facts of this case. The Bombay High Court has rightly distinguished the said judgment as not applicable giving the following reasons: (Sinhgad case [CIT v. Sinhgad Technical Education Society, 2015 SCC OnLine Bom 3922 : (2015) 378 ITR 84] , SCC OnLine Bom para 8)
“8. Reliance on the judgment of the Division Bench of the High Court of Delhi reported in SSP Aviation Ltd. v. CIT [SSP Aviation Ltd. v. CIT, 2012 SCC OnLine Del 1898 : (2012) 346 ITR 177] is misplaced. There, search was carried out in the case of “P” group of companies. It was found that the assessee before the Hon’ble Delhi High Court had acquired certain development rights from “P” group of companies. Based thereon, the satisfaction was recorded by the assessing officer and he issued notice in terms of Section 153-C. Thereupon the proceedings were initiated under Section 153-A and the assessee was directed to file returns for the six assessment years commencing from 2003-04 onwards. The assessee filed returns for those years but disclosed Nil taxable income. These returns were accepted by the assessing officer, however, in respect of Assessment Year 2007-08 there was a significant difference in the pattern of assessment for this year also, the return was filed for Nil income but there were certain documents and which showed that there were transactions of sale of development rights and from which profits were generated and taxable for Assessment Year 2007-08. Thus, the receipt of Rs 44 crores as deposit in the previous year relevant to Assessment Year 2008-09 and later on became subject-matter of the writ petition before the Delhi High Court. That was challenging the validity of notice under Section 153-C read with Section 153-A. In dealing with such situation and the peculiar facts that the Delhi High Court upheld the satisfaction and the Delhi High Court found that the machinery provided under Section 153-C read with Section 153-A equally facilitates inquiry regarding existence of undisclosed income in the hands of a person other than searched person. The provisions have been referred to in details in dealing with a challenge to the legality and validity of the seizure and action founded thereon. We do not find anything in this judgment which would enable us to hold that the tribunal’s understanding of the said legal provision suffers from any error apparent on the face of the record. The Delhi High Court judgment, therefore, will not carry the case of the revenue any further.”
We, thus, do not find any merit in these appeals.”

10. Sinhgad Technical Education Society assumes significance in light of the ITAT having taken note of the fact that the material gathered in the course of the search pertained only to AY 2004-05 or thereafter. It was in the aforesaid backdrop that it took the view that the Section 153C action would not sustain in respect of the four AYs’ since the seized documents had no bearing on those years.
11. The petitioners also placed reliance upon various decisions rendered by our Court and which had laid emphasis on the material gathered in the course of the search impacting the computation of income for each particular AY as being determinative of the question which stands posited. The first decision which was cited in this context was that of CIT (Central)- III v. Kabul Chawla9 and where the legal position came to be summarized in the following terms:-
“37. On a conspectus of section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under:
(i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandatorily issued to the person searched requiring him to file returns for six assessment years immediately preceding the previous year relevant to the assessment year in which the search takes place.
(ii) Assessments and reassessments pending on the date of the search shall abate. The total income for such assessment years will have to be computed by the Assessing Officers as a fresh exercise.
(iii) The Assessing Officer will exercise normal assessment powers in respect of the six years previous to the relevant assessment year in which the search takes place. The Assessing Officer has the power to assess and reassess the “total income” of the aforementioned six years in separate assessment orders for each of the six years. In other words, there will be only one assessment order in respect of each of the six assessment years “in which both the disclosed and the undisclosed income would be brought to tax”.
(iv) Although section 153A does not say that additions should be strictly made on the basis of evidence found in the course of the search, or other post-search material or information available with the Assessing Officer which can be related to the evidence found, it does not mean that the assessment “can be arbitrary or made without any relevance or nexus with the seized material. Obviously, an assessment has to be made under this section only on the basis of the seized material.”
(v) In the absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word “assess” in section 153A is relatable to abated proceedings (i.e., those pending on the date of search) and the word “reassess” to the completed assessment proceedings.
(vi) In so far as the pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under section 153A merges into one. Only one assessment shall be made separately for each assessment year on the basis of the findings of the search and any other material existing or brought on the record of the Assessing Officer.
(vii) Completed assessments can be interfered with by the Assessing Officer while making the assessment under section 153A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.”
12. The petitioners contended that although Kabul Chawla was a decision rendered in the context of Section 153A, the judgment is instructive to the extent that it had held that Section 153A would warrant additions being made only on the basis of evidence found in the course of a search and those assessments not being liable to be arbitrarily reopened or examined afresh unless the seized material be found to have some nexus with the assessment of total income for that year. The Court in Kabul Chawla further held that completed assessments could be interfered with only on the basis of incriminating material unearthed during the course of search.
13. The issue came to be examined in greater detail in CIT V. RRJ Securities Ltd10. Dealing with the imperatives of a correlation between the material discovered in the course of a search and the power to assess or reopen concluded assessments, in RRJ Securities, the Court held:-
“33. The record slip belongs to the assessee and, therefore, the action of the Assessing Officer of the searched persons recording that the same belongs to the assessee cannot be faulted. However, the question then arises is whether the Assessing Officer of the assessee was justified in taking further steps for reassessing the income of the assessee in respect of the assessment years for which the assessments were concluded and in respect of which the seized document had no bearing. In our view, the same would be clearly impermissible as the seized material now available with the Assessing Officer, admittedly, had no nexus with those assessments and was wholly irrelevant for the purpose of assessing the income of the assessee for the years in question. Merely because a valuable article or document belonging to an assessee is seized from the possession of a person searched under section 132 of the Act does not mean that the concluded assessments of the assessee are necessarily to be reopened under section 153C of the Act. In our view, the concluded assessments cannot be interfered with mechanically and solely for the reason that a document belonging to the assessee, which has no bearing on the assessments of the assessee for the years preceding the search, was seized from the possession of the searched persons.
34. In SSP Aviation (supra), this court had noted the difference between the provisions of section 158BD of the Act and the provisions of section 153C. Whereas section 158BD referred to the satisfaction of an Assessing Officer with regard to any “undisclosed income” belonging to a person other than the searched person, section 153C(1) of the Act in contrast referred merely to the Assessing Officer being satisfied that assets/documents seized during a search belonged to a person other than one searched. It is, thus, clear that it was not necessary for the Assessing Officer, at the stage of recording the satisfaction under section 153C to come to a conclusion that the seized assets which belong to another person represent any undisclosed income. If the Assessing Officer of a searched person is satisfied that an asset/documents seized belong to another person, he has a duty to forward the documents or the valuable assets seized to the Assessing Officer of the person concerned ; apart from doing so, the Assessing Officer can do nothing more.
35. The Assessing Officer of the person other than the one searched also, is not, at the stage of issuing notice under section 153C/153A of the Act, required to conclude that the assets/documents handed over to him by the Assessing Officer of the searched person represent or indicate any undisclosed income of the assessee under his jurisdiction. As explained in SSP Aviation (supra), section 153C only enables the Assessing Officer of a person other than the one searched, to investigate into the documents seized and/or the assets seized and ascertain that the same do not reflect any undisclosed income of the assessee (i.e., a person other than the one searched) for the relevant assessment years. If the seized money, bullion, jewellery or other valuable article or thing seized as handed over to the Assessing Officer of the assessee, are duly disclosed and reflected in the returns filed by the assessee, no further interference would be called for. Similarly, if the books of account/documents seized do not reflect any undisclosed income, the assessments already made cannot be interfered with. Merely because valuable articles and/or documents belonging to the assessee have been seized and handed over to the Assessing Officer of the assessee would not necessarily require the Assessing Officer to reopen the concluded assessments and reassess the income of the assessee.
36. The decision in SSP Aviation (supra) cannot be understood to mean that the Assessing Officer has the jurisdiction to make a reassessment in every case, where seized assets or documents are handed over to the Assessing Officer. The question whether the documents/assets seized could possibly reflect any undisclosed income has to be considered by the Assessing Officer after examining the seized assets/documents handed over to him. It is only in cases where the seized documents/assets could possibly reflect any undisclosed income of the assessee for the relevant assessment years, that further enquiry would be warranted in respect of those years. Whilst, it is not necessary for the Assessing Officer to be satisfied that the assets/documents seized during search of another person reflect undisclosed income of an assessee before commencing an enquiry under section 153C of the Act, it would be impermissible for him to commence such enquiry if it is apparent that the documents/assets in question have no bearing on the income of the assessee for the relevant assessment years.”
14. Yet another judgment which merits notice is that of Principal Commissioner of Income Tax – 9 vs. Ram Avtar Verma11, where the fo