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Delhi High Court - Orders

The Pr. Commissioner Of Income Tax -15 vs Sanjay Duggal on 10 January, 2024

Author: Yashwant Varma

Bench: Yashwant Varma, Purushaindra Kumar Kaurav

                             $~15-33
                             *    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.
                             16
                             +         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.
                             17
                             +         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



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 03:36:53
                                                                             Through:                 Mr. Kapil Goel & Mr. Sandeep
                                                                                                     Goel, Advs.
                             18
                             +         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.
                             19
                             +         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.
                             20
                             +         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



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 03:36:53
                                                                             Through:                 Mr. Kapil Goel & Mr. Sandeep
                                                                                                     Goel, Advs.
                             21
                             +         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.
                             22
                             +         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.
                             23
                             +         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


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 03:36:53
                                                                                                      Goel, Advs.
                             24
                             +         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.
                             25
                             +         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.
                             26
                             +         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



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 03:36:53
                                                                                                      Goel, Advs.
                             27
                             +         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.
                             28
                             +         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.
                             29
                             +         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.



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 03:36:53
                              30
                             +         ITA 513/2023 & CM APPL. 46513/2023 (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.
                             31
                             +         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.
                             32
                             +         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.
                             33
                             +         ITA 516/2023 & CM APPL. 46530/2023 (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 03:36:53
                                        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.
                                       CORAM:
                                       HON'BLE MR. JUSTICE YASHWANT VARMA
                                       HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
                                       KAURAV
                                                    ORDER

% 10.01.2024 List on 11.01.2024 at 02:15 p.m. YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

JANUARY 10, 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 03:36:53