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

Judgment text excerpt

$~ * 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 Signature Not Verified Digitally Signed ITA No.782/2023 & Connected Cases Page 1 of 47 By:TARUN RANA Signing Date:15.05.2025 21:05:26 + ITA 706/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant versus SMT. SNEH LATA SAWHNEY ..... Respondent AND + ITA 707/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant versus SMT. SNEH LATA SAWHNEY ..... Respondent AND + ITA 781/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant versus SMT. SANGEETA SAWHNEY ..... Respondent AND + ITA 782/2023 THE PR. COMMISSIONER OF INCOME Signature Not Verified Digitally Signed ITA No.782/2023 & Connected Cases Page 2 of 47 By:TARUN RANA Signing Date:15.05.2025 21:05:26 TAX -CENTRAL -1 ..... Appellant versus SH. PRAVEEN SAWHNEY ..... Respondent AND + ITA 783/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant versus SH. PRAVEEN SAWHNEY ..... Respondent AND + ITA 784/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant versus SH. PRAVEEN SAWHNEY ..... Respondent AND + ITA 786/2023 THE PR. COMMISSIONER OF INCOME Signature Not Verified Digitally Signed ITA No.782/2023 & Connected Cases Page 3 of 47 By:TARUN RANA Signing Date:15.05.2025 21:05:26 TAX -CENTRAL -1 ..... Appellant versus SH. PRAVEEN SAWHNEY ..... Respondent AND + ITA 787/