THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs INDRANI SATHE

$~225 to 235 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 4th February, 2026 ITA 95/2026 & CM APPL. 7703/2026 ITA 97/2026 & CM APPL. 7707/2026 ITA 98/2026 & CM APPL. 7708/2026 ITA 99/2026 & CM APPL. 7712/2026 ITA 101/2026 & CM APPL. 7720/2026 ITA 102/2026 & CM APPL. 7721/2026 ITA 104/2026 & CM APPL. 7728/2026 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, Mr. Pratyash Gupta & Mr. Pranjal Singh, Advs. versus INDRANI SATHE .....Respondent Through: Mr. Prakash Chand Yadav, Mr. Manj Bala Yadav & Mr. Manish Yadav, Advs. ITA 96/2026 & CM APPL. 7706/2026 ITA 100/2026 & CM APPL. 7714/2026 ITA 103/2026 & CM APPL. 7722/2026 ITA 105/2026 & CM APPL. 7737/2026 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, Mr. Pratyash Gupta & Mr. Pranjal Singh, Advs. versus SUBHASH SATHE .....Respondent Through: Mr. Prakash Chand Yadav, Mr. Manj Bala Yadav & Mr. Manish Yadav, Advs. 1. Present appeal has been directed against the common judgment in the order dated 29.05.2025 passed by the learned Income Tax Appellate Tribunal, Bench “G” New Delhi (hereinafter ref