COMMISSIONER OF INCOME TAX (TDS)-1, NEW DELHI vs M/S MAHAGUN (INDIA) PVT. LTD.

Judgment text excerpt

$~5 to 7 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 9th February, 2026. + ITA 259/2025 COMMISSIONER OF INCOME TAX (TDS)-1, NEW DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashwini Kumar, JSC. versus M/S MAHAGUN (INDIA) PVT. LTD. .....Respondent Through: Mr. Somil Agarwal and Mr. Dushyant Agarwal, Advs. 6 + ITA 418/2025 & CM APPL. 58098/2025 PR. COMMISSIONER OF INCOME TAX -TDS-1 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC. versus MAHAGUN (INDIA) PVT. LTD. .....Respondent Through: Mr. Somil Agarwal and Mr. Dushyant Agarwal, Advs. 7 + ITA 420/2025 & CM APPL. 58171/2025 PR. COMMISSIONER OF INCOME TAX -TDS-1 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC. versus MAHAGUN REAL ESTATE PRIVATE LIMITED .....Respondent Through: Mr. Somil Agarwal and Mr. Dushyant Agarwal, Advs. Signature Not Verified Digitally Signed ITA 259/2025, ITA 418/2025 & ITA 420/2025 Page 1 of 3 By:NAVEEN KUMAR Signing Date:11.02.2026 17:24:34 CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT DINESH MEHTA, J. (Oral) 1. The present appeals i.e. ITA 259/2025 and ITA 418/2025, ITA 420/2025 challenge the orders dated 15.12.2023 and 04.09.2024 respectively passed by the Income Tax Appellate Tribunal Delhi Bench ‘E’ Delhi (hereinafter referred to as “the Tribunal”), whereby the appeals of the respondent-assessee has been allowed in light of the judgment rendered by this Court in the case of Rajesh Projects (India) (p.) Limited v. Commissioner of Income-tax reported in (TDS)-II [2017] 78 taxmann.com 263 (Delhi). 2. Learned counsel for the appellant could not point out any substantial difference between the facts in the present case and the facts which were involved in the case of Rajesh Projects (supr