PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs SH. PRAVEEN SAWHNEY

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgement delivered on: 13.05.2025 ITA 758/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant versus SMT. SNEH LATA SAWHNEY ..... Respondent AND ITA 216/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant versus SMT. SNEH LATA SAWHNEY (L/H LATE SH. B.L. SAWHNEY ) ..... Respondent AND ITA 694/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant versus SMT. SNEH LATA SAWHNEY ..... Respondent AND 1. The Revenue has filed the present appeals under Section 260A of the Income Tax Act, 1961 [the Act] assailing the orders passed by the learned Income Tax Appellate Tribunal [ITAT] allowing the respective appeals preferred by the respondents [Assessees]. 2. The present batch of appeals concerns three Assessees namely Smt. Sneh Lata Sawhney, Smt. Sangeeta Sawhney and Sh. Praveen Sawhney. ITA No.216/2023 concerns Late Sh. B.L. Sawhney and Smt. Sneh Lata Sawhney is arrayed as the respondent in the said appeal being the legal heir of the deceased assessee, Sh. B.L. Sawhney. 3. The Assessees had filed their respective appeals against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)] in res