# PR. COMMISSIONER OF INCOME TAX-7, DELHI vs ATUL GOEL

Court: Delhi High Court
Date: 2026-01-12
Citation: ITA-10/2026 2026:DHC:281-DB
Petitioner: PR. COMMISSIONER OF INCOME TAX-7, DELHI
Respondent: ATUL GOEL

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/75312012026ITA102026_151356.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 12.01.2026 ITA 10/2026 PR. COMMISSIONER OF INCOME TAX-7, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Gibran, JSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, Advs. versus ATUL GOEL .....Respondent Through: Mr. Nischay Kantoor, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR DINESH MEHTA, J. (ORAL) CM APPL. 1653/2026 (Exemption) 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 1654/2026 (Delay of 43 Days in Filing) 3. For the reasons stated in the application seeking condonation of delay, the same is allowed. The delay of 43 days in filing the appeal is condoned. 4. The application stands disposed of. ITA 10/2026 5. The present appeal has been preferred under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’) against the order dated 10.05.2025, passed by the Income Tax Appellate Tribunal Delhi Bench “A”, Delhi (hereinafter referred to as ‘ITAT’) in an appeal filed ITA 10/2026 6. The issue involved in the present case is in relation to some transactions, which took place between the respo

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