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

Court: Delhi High Court
Date: 2026-01-22
Citation: ITA-38/2026 2026:DHC:585-DB
Petitioner: PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI
Respondent: SANJAY JAIN

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/75822012026ITA382026_172126.pdf)

## Judgment text (excerpt)

$~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

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