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

Judgment text excerpt

$~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. Signature Not Verified Digitally Signed ITA 95/2026 & other connected matters Page 1 of 3 By:NAVEEN KUMAR Signing Date:07.02.2026 13:19:36 CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT DINESH MEHTA, J.(Oral) 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 referred to as “the Tribunal”), whereby the Tribunal has rejected appeals filed by the Department for the Assessment Year (AY) 2006-07 to 2011-12, while relying upon judgment of this Court rendered in the case of Principal Commissioner of Income Tax, Central-1, Delhi v. Smt. Sneh Lata Sawhney and Ors. reported in 2025:DHC:3617-DB. 2.