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Delhi High Court - Orders

The Pr. Commissioner Of Income Tax -15 vs Sanjay Duggal on 11 January, 2024

Author: Yashwant Varma

Bench: Yashwant Varma, Purushaindra Kumar Kaurav

                                    $~57-75
                                    *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                                    +        ITA 273/2022
                                             THE PR. COMMISSIONER OF INCOME
                                             TAX -15                            ..... Appellant
                                                           Through: Mr. Aseem Chawla, SSC with
                                                                    Ms. Pratishtha Chaudhary, Mr.
                                                                    Aditya Gupta & Mr. Navin
                                                                    Rohila, Advs.
                                                           versus

                                             SANJAY DUGGAL                                                          ..... Respondent
                                                         Through:                                       Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    58
                                    +        ITA 465/2023 & CM APPL. 42427/2023 (359 days delay in
                                             refilling)
                                             PRINCIPAL COMMISSIONER OF INCOME
                                             TAX, CENTRAL-3, DELHI             ..... Appellant
                                                          Through: Mr. Abhishek Maratha, SSC
                                                                   with Mr. Parth Semwal, JSC &
                                                                   Ms. Nupur Sharma, Adv.
                                                          versus

                                             RAJNISH TALWAR                                                         ..... Respondent
                                                          Through:                                      Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    59
                                    +        ITA 274/2022
                                             THE PR. COMMISSIONER OF
                                             INCOME TAX -15                     ..... Appellant
                                                           Through: Mr. Aseem Chawla, SSC with
                                                                    Ms. Pratishtha Chaudhary, Mr.
                                                                    Aditya Gupta & Mr. Navin
                                                                    Rohila, Advs.
                                                           versus

                                             ARUN DUGGAL                                                                   ..... Respondent
                                                                                Through:                Mr. Kapil Goel & Mr. Sandeep


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 25/01/2024 at 06:12:30
                                                                                                         Goel, Advs.
                                    60
                                    +        ITA 275/2022
                                             THE PR. COMMISSIONER OF
                                             INCOME TAX -15                     ..... Appellant
                                                           Through: Mr. Aseem Chawla, SSC with
                                                                    Ms. Pratishtha Chaudhary, Mr.
                                                                    Aditya Gupta & Mr. Navin
                                                                    Rohila, Advs.
                                                           versus

                                             SANJAY DUGGAL                                                          ..... Respondent
                                                         Through:                                       Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    61
                                    +        ITA 276/2022
                                             THE PR. COMMISSIONER OF
                                             INCOME TAX -15                     ..... Appellant
                                                           Through: Mr. Aseem Chawla, SSC with
                                                                    Ms. Pratishtha Chaudhary, Mr.
                                                                    Aditya Gupta & Mr. Navin
                                                                    Rohila, Advs.
                                                           versus

                                             SANJAY DUGGAL                                                          ..... Respondent
                                                         Through:                                       Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    62
                                    +        ITA 277/2022
                                             THE PR. COMMISSIONER OF
                                             INCOME TAX -15                     ..... Appellant
                                                           Through: Mr. Aseem Chawla, SSC with
                                                                    Ms. Pratishtha Chaudhary, Mr.
                                                                    Aditya Gupta & Mr. Navin
                                                                    Rohila, Advs.
                                                           versus

                                             SANJAY DUGGAL                                                          ..... Respondent
                                                         Through:                                       Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.


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 25/01/2024 at 06:12:30
                                     63
                                    +        ITA 280/2022
                                             THE PR. COMMISSIONER OF
                                             INCOME TAX -15                     ..... Appellant
                                                           Through: Mr. Aseem Chawla, SSC with
                                                                    Ms. Pratishtha Chaudhary, Mr.
                                                                    Aditya Gupta & Mr. Navin
                                                                    Rohila, Advs.
                                                           versus

                                             RATNA TALWAR                                                           ..... Respondent
                                                         Through:                                       Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    64
                                    +        ITA 303/2022
                                             THE PR. COMMISSIONER OF
                                             INCOME TAX -15                     ..... Appellant
                                                           Through: Mr. Aseem Chawla, SSC with
                                                                    Ms. Pratishtha Chaudhary, Mr.
                                                                    Aditya Gupta & Mr. Navin
                                                                    Rohila, Advs.
                                                           versus

                                             ARUN DUGGAL                                                            ..... Respondent
                                                                                Through:                Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    65
                                    +        ITA 415/2022 & CM APPL. 45357/2022 (Ex.)
                                             THE PR. COMMISSIONER OF
                                             INCOME TAX -15                     ..... Appellant
                                                           Through: Mr. Aseem Chawla, SSC with
                                                                    Ms. Pratishtha Chaudhary, Mr.
                                                                    Aditya Gupta & Mr. Navin
                                                                    Rohila, Advs.
                                                           versus

                                             SANJAY DUGGAL                                                          ..... Respondent
                                                         Through:                                       Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    66


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 25/01/2024 at 06:12:31
                                     +        ITA 419/2022 & CM APPL. 45645/2022 (Ex.)
                                             THE PR. COMMISSIONER OF
                                             INCOME TAX -15                     ..... Appellant
                                                           Through: Mr. Aseem Chawla, SSC with
                                                                    Ms. Pratishtha Chaudhary, Mr.
                                                                    Aditya Gupta & Mr. Navin
                                                                    Rohila, Advs.
                                                           versus

                                             ARUN DUGGAL                                                            ..... Respondent
                                                                                Through:                Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    67
                                    +        ITA 37/2023
                                             THE PR. COMMISSIONER OF
                                             INCOME TAX -15                     ..... Appellant
                                                           Through: Mr. Aseem Chawla, SSC with
                                                                    Ms. Pratishtha Chaudhary, Mr.
                                                                    Aditya Gupta & Mr. Navin
                                                                    Rohila, Advs.
                                                           versus

                                             RATNA TALWAR                                                           ..... Respondent
                                                         Through:                                       Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    68
                                    +        ITA 67/2023 & CM APPL. 5423/2023 (Ex.) & 5424/2023 (190
                                             days delay in refilling)
                                             THE PR. COMMISSIONER OF
                                             INCOME TAX -15                            ..... Appellant
                                                                  Through: Mr. Aseem Chawla, SSC with
                                                                           Ms. Pratishtha Chaudhary, Mr.
                                                                           Aditya Gupta & Mr. Navin
                                                                           Rohila, Advs.
                                                                  versus

                                             SANJAY DUGGAL                                                          ..... Respondent
                                                         Through:                                       Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    69



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 25/01/2024 at 06:12:31
                                     +        ITA 68/2023 & CM APPL. 5430/2023 (Ex.) & 5431/2023 (190
                                             days delay in refilling)
                                             THE PR. COMMISSIONER OF
                                             INCOME TAX -15                            ..... Appellant
                                                                  Through: Mr. Aseem Chawla, SSC with
                                                                           Ms. Pratishtha Chaudhary, Mr.
                                                                           Aditya Gupta & Mr. Navin
                                                                           Rohila, Advs.
                                                                  versus

                                             ARUN DUGGAL                                                            ..... Respondent
                                                                                Through:                Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    70
                                    +        ITA 511/2023 & CM APPL. 46468/2023 (359 days delay in
                                             refilling)
                                             PRINCIPAL COMMISSIONER OF INCOME TAX,
                                             CENTRAL-3, DELHI                      ..... Appellant
                                                             Through: Mr. Abhishek Maratha, SSC
                                                                       with Mr. Parth Semwal, JSC &
                                                                       Ms. Nupur Sharma, Adv.
                                                             versus

                                             RAJNISH TALWAR                                                         ..... Respondent
                                                          Through:                                      Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    71
                                    +        ITA 512/2023 & CM APPL. 46471/2023 (359 days delay in
                                             refilling)
                                             PRINCIPAL COMMISSIONER OF INCOME TAX,
                                             CENTRAL-3, DELHI                      ..... Appellant
                                                             Through: Mr. Abhishek Maratha, SSC
                                                                       with Mr. Parth Semwal, JSC &
                                                                       Ms. Nupur Sharma, Adv.
                                                             versus

                                             RAJNISH TALWAR                                                         ..... Respondent
                                                          Through:                                      Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    72
                                    +        ITA 513/2023 & CM APPL. 46513/2023 (359 days delay in



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 25/01/2024 at 06:12:31
                                              refilling)
                                             PRINCIPAL COMMISSIONER OF INCOME TAX,
                                             CENTRAL-3, DELHI                   ..... Appellant
                                                           Through: Mr. Abhishek Maratha, SSC
                                                                    with Mr. Parth Semwal, JSC &
                                                                    Ms. Nupur Sharma, Adv.
                                                           versus

                                             RAJNISH TALWAR                                                         ..... Respondent
                                                          Through:                                      Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    73
                                    +        ITA 514/2023 & CM APPL. 46515/2023 (359 days delay in
                                             refilling)
                                             PRINCIPAL COMMISSIONER OF INCOME TAX,
                                             CENTRAL-3, DELHI                      ..... Appellant
                                                             Through: Mr. Abhishek Maratha, SSC
                                                                       with Mr. Parth Semwal, JSC &
                                                                       Ms. Nupur Sharma, Adv.
                                                             versus

                                             RAJNISH TALWAR                                                         ..... Respondent
                                                          Through:                                      Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    74
                                    +        ITA 515/2023 & CM APPL. 46517/2023 (359 days delay in
                                             refilling)
                                             PRINCIPAL COMMISSIONER OF INCOME TAX,
                                             CENTRAL-3, DELHI                      ..... Appellant
                                                             Through: Mr. Abhishek Maratha, SSC
                                                                       with Mr. Parth Semwal, JSC &
                                                                       Ms. Nupur Sharma, Adv.
                                                             versus

                                             RAJNISH TALWAR                                                         ..... Respondent
                                                          Through:                                      Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                    75
                                    +        ITA 516/2023 & CM APPL. 46530/2023 (359 days delay in
                                             refilling)
                                             PRINCIPAL COMMISSIONER OF INCOME TAX,



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 25/01/2024 at 06:12:31
                                              CENTRAL-3, DELHI                                                       ..... Appellant
                                                           Through:                                     Mr. Abhishek Maratha, SSC
                                                                                                        with Mr. Parth Semwal, JSC &
                                                                                                        Ms. Nupur Sharma, Adv.
                                                                                versus

                                             RAJNISH TALWAR                                                         ..... Respondent
                                                          Through:                                      Mr. Kapil Goel & Mr. Sandeep
                                                                                                        Goel, Advs.
                                             CORAM:
                                             HON'BLE MR. JUSTICE YASHWANT VARMA
                                             HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
                                             KAURAV
                                                          ORDER

% 11.01.2024 In order to enable learned counsels appearing for the appellants to address submissions in tune with our digital record, we adjourn this batch to be called again on 21.02.2024 as part heard in the category of "End of Board".

Learned counsels shall ensure that arguments are addressed based on the pdf page numbering of ITA No. 273/2022.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

JANUARY 11, 2024/kk 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 25/01/2024 at 06:12:31