$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 386/2025 PR. COMMISSIONER OF INCOME TAX-1, DELHI .....Appellant Through: Mr. V.K. Saksena, JSC. versus ANNEX INFRAREALTY PVT. LTD. .....Respondent Through: Dr. Kapil Goel, Advocate. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 28.07.2026 1. The present appeal has been preferred by the Department under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’), inter alia, assailing the order dated 08.01.2025 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi (hereinafter referred to as ‘Tribunal’) in ITA No.2163/De1/2023, whereby the appeal preferred by the Revenue against the order dated 19.05.2023 passed by the Commissioner of Income Tax (Appeals)-28 (hereinafter referred to as ‘CIT(A)’), have been dismissed. 2. The undisputed facts of the case are that, a search was conducted by the Department on 23.07.2015 and a satisfaction was recorded on 23.03.2018. The Assessment Year in question is 2011-12. If calculated from such date i.e., 23.03.2018 (Assessment Year 2019-20), said Assessment Year namely 2011-12 is apparently beyond the limitation period of 06 years, This is a digitally signed order. 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 30/07/2026 at 14:55:34 as has been held by this Court in the case of PCIT vs. Ojjus Medicare Pvt. Ltd. [2024] 161 taxmann.com 160 (Delhi). 3. The CIT(A) relied upon Ojjus Medicare (supra) and allowed the appeal preferred by the assessee which has been affirmed by the Tribunal. 4. Mr. V.K. Saksena, learned junior standing counsel for the appellant- Department, could not point out any judgment contrary to the view which has been taken by this Court. The only submission he advanced was that the matter is pending consideration before the Hon’ble Supreme Court by way of a Special Leave Petition, wherein notice has been issued. 5. Considering that law laid down by Ojjus Medicare (supra) still holds field, following the decision in Ojjus Medicare (supra), we dismiss the present appeal. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. JULY 28, 2026/v This is a digitally signed order. 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 30/07/2026 at 14:55:34