Pr. Commissioner Of Income Tax ... vs Satya Prakash Gupta on 22 December, 2025

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Delhi High Court - Orders

Pr. Commissioner Of Income Tax ... vs Satya Prakash Gupta on 22 December, 2025

Bench: V. Kameswar Rao

                          $~46
                          *         IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +         ITA 773/2025
                                    PR. COMMISSIONER OF INCOME TAX
                                    CENTRAL-II, NEW DELHI                          .....Appellant
                                                  Through: Mr. Vipul Agrawal, SSC, Ms. Sakshi
                                                           S., JSC, Mr. Akshat Singh, Mr.
                                                           Gaoraang Ranjan, Ms. Harshita
                                                           Kotru, Advs.
                                                  versus

                                    SATYA PRAKASH GUPTA                                                                    .....Respondent
                                                Through:                              None.

                                    CORAM:
                                    HON'BLE MR. JUSTICE V. KAMESWAR RAO
                                    HON'BLE MR. JUSTICE VINOD KUMAR
                                                                  ORDER

% 22.12.2025 CM APPL. 81063/2025 (Exemption)

1. Allowed, subject to all just exceptions.

2. The application stands disposed of.

CM APPL. 81061/2025 (Condonation of delay in filing) & CM APPL. 81062/2025 (Condonation of delay in re-filing)

3. For the reasons stated in the instant application, the delay of 51 days in filing and the delay of 245 days in re-filing the above captioned appeal are condoned.

4. The application is disposed of as allowed.

ITA 773/2025

5. This appeal is a challenge to the order dated 30.09.2024 passed by the 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 29/12/2025 at 20:30:19 Income Tax Appellate Tribunal (ITAT) in ITA No. 1276/Del/2021 for the Assessment Year (AY) 2011-12.

6. Mr. Agrawal would submit that in an earlier proceeding initiated under Section 148 of the Income Tax Act, 1961 (the Act) against the petitioner herein, relatable to AY 2010-11, in this Court, the conclusion drawn by the Court is that, in view of the statement recorded under Section 132(4) of the Act, the respondent was, in fact, engaged in rendering services, which were utilised in India and thus not liable to exemption contemplated under Section 10AA of the Act.

7. He submits that, being the position, the Tribunal could not have passed the impugned order.

8. Issue notice to the respondent through all permissible modes, returnable on 22.07.2026.

V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 22, 2025 rk 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 29/12/2025 at 20:30:19

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Delhi High Court - Orders