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Delhi High Court - Orders

The Pr. Commissioner Of Income Tax -15 vs Sanjay Duggal on 21 February, 2024

Author: Yashwant Varma

Bench: Yashwant Varma, Purushaindra Kumar Kaurav

                             $~41 to 59
                             *     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.
                             42
                             +         ITA 465/2023
                                       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.
                             43
                             +         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
                                                                                                     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 22/02/2024 at 21:46:53
                              44
                             +         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.
                             45
                             +         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.
                             46
                             +         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 22/02/2024 at 21:46:53
                              47
                             +         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.
                             48
                             +         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.
                             49
                             +         ITA 415/2022
                                       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.
                             50
                             +         ITA 419/2022


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 22/02/2024 at 21:46:53
                                        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.
                             51
                             +         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.
                             52
                             +         ITA 67/2023
                                       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
                                       SANJAY DUGGAL                                                             ..... Respondent
                                                   Through:                                          Mr. Kapil Goel & Mr. Sandeep
                                                                                                     Goel, Advs.
                             53
                             +         ITA 68/2023




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 22/02/2024 at 21:46:53
                                        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.
                             54
                             +         ITA 511/2023

                                       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.
                             55
                             +         ITA 512/2023
                                       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.
                             56
                             +         ITA 513/2023
                                       PRINCIPAL COMMISSIONER OF INCOME TAX,
                                       CENTRAL-3, DELHI                 ..... Appellant
                                                     Through: Mr. Abhishek Maratha, SSC


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 22/02/2024 at 21:46:53
                                                                                                      with Mr. Parth Semwal, JSC &
                                                                                                     Ms. Nupur Sharma, Adv.
                                                                            versus
                                       RAJNISH TALWAR                                                            ..... Respondent
                                                    Through:                                         Mr. Kapil Goel & Mr. Sandeep
                                                                                                     Goel, Advs.
                             57
                             +         ITA 514/2023
                                       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.
                             58
                             +         ITA 515/2023
                                       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 516/2023
                                       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


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 22/02/2024 at 21:46:53
                                                                             Through:                 Mr. Kapil Goel & Mr. Sandeep
                                                                                                     Goel, Advs.
                                       CORAM:
                                       HON'BLE MR. JUSTICE YASHWANT VARMA
                                       HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
                                       KAURAV
                                                    ORDER

% 21.02.2024 CM APPL. 45357/2022 (Ex.) in ITA 415/2022 CM APPL. 45645/2022 (Ex.) in ITA 419/2022 CM APPL. 5423/2023 (Ex.) in ITA 67/2023 CM APPL. 5430/2023 (Ex.) in ITA 68/2023

1. Allowed, subject to all just exceptions.

2. Applications are disposed of.

ITA 273/2022

ITA 465/2023 &CM APPL.42427/2023 (359 days delay in refilling) ITA 274/2022 ITA 275/2022 ITA 276/2022 ITA 277/2022 ITA 280/2022 ITA 303/2022 ITA 415/2022 ITA 419/2022 ITA 37/2023 ITA 67/2023 & CM APPL.5424/2023 (190 days delay in refilling) ITA 68/2023 & CM APPL.5431/2023 (190 days delay in refilling) ITA 511/2023 &CM APPL.46468/2023 (359 days delay in refilling) ITA 512/2023 &CM APPL.46471/2023 (359 days delay in refilling) ITA 513/2023 &CM APPL.46513/2023 (359 days delay in refilling) ITA 514/2023 &CM APPL.46515/2023 (359 days delay in refilling) ITA 515/2023 &CM APPL.46517/2023 (359 days delay in refilling) ITA 516/2023 &CM APPL.46530/2023 (359 days delay in refilling)

3. Learned counsel appearing for the respondents prays for accommodation today on account of his indisposition.

4. Acceding to the same, these matters shall stand adjourned to be 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 22/02/2024 at 21:46:54 called again on 22.03.2024 in the category of "End of Board".

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

FEBRUARY 21, 2024/p 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 22/02/2024 at 21:46:54