The court held that challenges to assessment notices under Section 153C require factual investigation and are best resolved through appeal, not writ jurisdiction.

JUDGMENT :

Jitendra Jain, J.

1. Heard learned counsel for the parties.

2. Rule. The rule is made returnable immediately at the request and with the consent of the learned counsel for the parties.

3. This is group of 11 writ petitions filed by the petitioner for various assessment years, which are tabulated as under :-

4. The petitions challenges the notices issued under Section 153C of the Income-tax Act (‘the Act’) dated 28 February 2024 and the orders rejecting the objection to the issue of this notice. By consent of the parties, since a common issue is involved, Writ Petition (L) No.4894 of 2025 for the assessment year 2013-14 is taken as a lead matter.

5. The facts relevant to Writ Petition (L) No.4894 of 2025 for Assessment Year 2013-14 are as under:-

(i) On 19 October 2019, a search action under Section 132 of the Act was initiated in the case of Alok Kumar Agarwal, Ankit Agarwal, M/s. Alankit Limited and M/s. Alankit Assignments Limited, Delhi. In the said search action, various documents and books of accounts were seized from the search parties.

(ii) On 31 May 2022, the Deputy Commissioner of Income Tax (DCIT), Delhi wrote to the DCIT, Mumbai that during the course of the assessment proceedings under Section 153A of Alankit Group, materials/documents which has bearing on deciding the total income of the petitioner were found and, therefore, satisfaction note along with related annexures were forwarded for necessary action in the case of the petitioner under Section 153C of the Act. In the documents annexed to the satisfaction note, it is stated that Alankit Group was engaged in providing accommodation entries to various parties, including the petitioner.

(iii) On 28 February 2024, the DCIT, Mumbai recorded satisfaction note in the case of the petitioner. In the said satisfaction note, it is stated that there was search action against Alankit Group and it was revealed that various shell entities controlled by Alok Kumar Agarwal had transactions with the petitioner for providing accommodation entries for various years. The satisfaction note records multiple assessment years. The satisfaction note further records the transactions between Alankit Group and the petitioner for some of the assessment years and, therefore, the assessment proceedings under Section 153C of the Act were proposed to be initiated for the assessment years 2010-11 to 2020-21. Thus, the notice dated 28 February 2024 under Section 153C of the Act came to be issued for assessment year 2013-14. The said notice called upon the petitioner to file its return of income in response to the said notice within 30 days from the service of the notice.

(iv) On 3 April 2024, the petitioner uploaded a reply to the aforesaid notice under Section 153C of the Act. In the said reply, the petitioner stated that since the respondents have not opened the window for uploading the return of income, the petitioner is unable to upload the return and, therefore, the petitioner requested to open the window to comply with the notice under Section 153C of the Act. The petitioner also requested a copy of the satisfaction note for issuing such a notice.

(v) On 6 April 2024, the petitioner objected to the notice under Section 153C of the Act by uploading its objections on the respondents' portal. In the said objection, the petitioner requested a copy of the satisfaction recorded before issuing the notice. The petitioner further stated in its objection that the relevant documents from the Assessing Officer (AO) of the search person may have been received in and around January 2024 and, therefore, the notice under Section 153C can be issued for six assessment years but not later than 10 assessment years if the income escaping assessment is like