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

$~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. 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 rendere