SAHARA INDIA LTD vs INCOME TAX APPELLATE TRIBUNAL DELHI BENCH & ORS.

$~38 to 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22nd January, 2026. 38 W.P.(C) 6024/2025 SAHARA INDIA LTD .....Petitioner Through: Mr. Percy J. Pardiwala, Sr. Adv. with Mr. Satyen Sethi, Mr. Arta Trana Panda, Mr. Sanjeeva Ku. Gupta, Mr. Naresh Kapila, Advs. versus INCOME TAX APPELLATE TRIBUNAL DELHI BENCH & ORS. .....Respondents Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC, Mr. Pratksh Gupta, JSC, Ms. Lopamudra Mahapatra, Adv. 39 W.P.(C) 7522/2025, CM APPL. 33608/2025 (stay) SAHARA INDIA COMMERCIAL CORPORATION LTD THROUGH MR SHAILENDRA KUMAR VERMA SENIOR MANAGER .....Petitioner Through: Mr. Percy J. Pardiwala, Sr. Adv. with Mr. Satyen Sethi, Mr. Arta Trana Panda, Mr. Sanjeeva Ku. Gupta, Mr. Naresh Kapila, Advs. versus INCOME TAX APPELLATE TRIBUNAL DELHI BENCH THROUGH ITS REGISTRAR & ORS. .....Respondents Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC, Mr. Pratksh Gupta, JSC, Ms. Lopamudra Mahapatra, Adv. 1. This batch of writ petitions involves common facts and law, for which all of them are being disposed of by this common order. However, for the sake of convenience of disposal, the facts of W.P.(C) 6024/2025 (Sahara India Ltd. v. Income Tax Ap