PR. COMMISSIONER OF INCOME TAX, DELHI-7 vs THIRD GENERATION TRADERS PVT. LTD.

Judgment text excerpt

$~17 to 22 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 23.05.2025 (17) + ITA 137/2025 & CM APPL. 28221/2025 PR. COMMISSIONER OF INCOME TAX, DELHI-7 .....Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel with Mr. Ashvini Kumar, Mr. Rishabh Nangia, Mr. Gibran, Jr.SCs & Mr. Nikhil Jain, Ms. Srishti Sharma, Advocates for Income Tax Deptt. versus THIRD GENERATION TRADERS PVT. LTD. .....Respondent Through: None. (18) + ITA 138/2025 & CM APPL. 28223/2025 PR. COMMISSIONER OF INCOME TAX, DELHI-7 .....Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel with Mr. Ashvini Kumar, Mr. Rishabh Nangia, Mr. Gibran, Jr.SCs & Mr. Nikhil Jain, Ms. Srishti Sharma, Advocates for Income Tax Deptt. versus THIRD GENERATION TRADERS PVT. LTD. .....Respondent Through: None. (19) + ITA 139/2025 & CM APPL. 28225/2025 PR. COMMISSIONER OF INCOME TAX, DELHI-7 .....Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel with Mr. Ashvini Kumar, Mr. Rishabh Nangia, Mr. Gibran, Jr.SCs & Mr. Nikhil Jain, Ms. Srishti Signature Not Verified Signed By:NEELAM SHARMA Signing Date:27.05.2025 ITA 137/2025 & Connected Matters Page 1 of 9 16:08:48 Sharma, Advocates for Income Tax Deptt. versus THIRD GENERATION TRADERS PVT. LTD. .....Respondent Through: None. (20) + ITA 140/2025 & CM APPL. 28469/2025 PR. COMMISSIONER OF INCOME TAX, DELHI-7 .....Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel with Mr. Ashvini Kumar, Mr. Rishabh Nangia, Mr. Gibran, Jr.SCs & Mr. Nikhil Jain, Ms. Srishti Sharma, Advocates for Income Tax Deptt. versus THIRD GENERATION TRADERS PVT. LTD. .....Respondent Through: None. (21) + ITA 141/2025 & CM APPL. 28474/2025 PR. COMMISSIONER OF INCOME TAX, DELHI-7 .....Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel with Mr. Ashvini Kumar, Mr. Rishabh Nangia, Mr.