PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs SANJAY JAIN

$~67, 70, 72, 74 to 76 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision:-22nd January, 2026. ITA 38/2026 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kr. JSC. versus SANJAY JAIN .....Respondent Through: None. 70 ITA 41/2026 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kr. JSC. versus SANJAY JAIN .....Respondent Through: None. 72 ITA 43/2026 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kr. JSC. versus SANJAY JAIN .....Respondent Through: None. 74 ITA 34/2026, CM APPL. 4177/2026 CM APPL. 4178/2026 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant 1. Allowed, subject to all just exceptions. 2. Applications stand disposed of. CM APPL. 4369/2026(delay in filing the appeal) in ITA 38/2026 CM APPL. 4393/2026(delay in filing the appeal) in ITA 41/2026 CM APPL. 4502/2026(delay in filing the appeal) in ITA 43/2026 CM APPL. 4178/2026(delay in filing the appeal) in ITA 34/2026 CM APPL. 4254/2026(delay in filing the appeal) in ITA 36/2026 CM APPL. 4257/2026(delay in filing the ap