SUNIL KUMAR DHAIYA vs ASSISTANT COMMISSIONER OFINCOME TAX CENTRAL CIRCLE 29, DELHI

Judgment text excerpt

$~76 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 27.05.2025 + W.P.(C) 13145/2024 & CM APPL. 54932/2024 SUNIL KUMAR DHAIYA .....Petitioner Through: Mr. Ishan Garg, Advocate. versus ASSISTANT COMMISSIONER OFINCOME TAX CENTRAL CIRCLE 29, DELHI .....Respondent Through: Mr. Anurag Ojha, SSC with Mr. V.K. Saksena JSC, Ms. Hemlata Rawat, JSC & Mr. Manish Kumar Sharma, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition, inter alia, impugning the notice dated 31.08.2024 [the impugned notice] issued under Section 148 of the Income Tax Act, 1961 [the Act] seeking to reopen the assessment in respect of the Assessment Year [AY] 2014-15. 2. It is the petitioner’s case that the impugned notice has been issued beyond the period of the limitation. 3. In the present case, a search was conducted under Section 132 of the Act at the premises of an individual Sh. Ishwar Singh and his associates. During the said search, certain documents had been found and it was alleged Signature Not Verified Signed By:NEELAM SHARMA Signing Date:30.05.2025 W.P.(C) 13145/2024 Page 1 of 6 11:48:57 that the same contained details of cash payments made by the petitioner to Ms. Meenakshi Bindish for purchase of immovable property amounting to Rs. 1,36,00,000/-. Based on the said material, the Assessing Officer [AO] issued the impugned notice on 31.08.2024. 4. The provisions of Section 153C of the Act are inapplicable in respect of searches conducted after 31.03.2021. Nonetheless, it is relevant to consider whether a notice under Section 153C of the Act could have been issued for the relevant AY 2014-15 for the limited purposes of determining whether a notice under Section 148 of the Act can b