PR. COMMISSIONER OF INCOME TAX, DELHI-7 vs. SURYA GLOBAL STEEL TUBES LTD.

$~48 to 53, 64 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 23/2024 PR. COMMISSIONER OF INCOME TAX, DELHI-7 ..... Appellant Through: Mr. Puneet Rai. Sr. Standing Counsel, Mr. Ashvini Kumar. Standing counsel, Mr. Rishabh Nangia. Standing Counsel. versus SURYA GLOBAL STEEL TUBES LTD. ..... Respondent Through: Mr. Paritosh Jain, Mr. Abhishek Jain, Mr. Rajat Jain, Mr. Divyansh Jain, Advs. 49 + ITA 40/2024 PR. COMMISSIONER OF INCOME TAX, DELHI-7 ..... Appellant Through: Mr. Puneet Rai. Sr. Standing Counsel, Mr. Ashvini Kumar. Standing counsel, Mr. Rishabh Nangia. Standing Counsel. versus SURYA GLOBAL STEEL TUBES LTD. ..... Respondent Through: Mr. Paritosh Jain, Mr. Abhishek Jain, Mr. Rajat Jain, Mr. Divyansh Jain, Advs. 50 + ITA 41/2024 PR. COMMISSIONER OF INCOME TAX, DELHI-7 ..... Appellant Through: Mr. Puneet Rai. Sr. Standing Counsel, Mr. Ashvini Kumar. Standing counsel, Mr. Rishabh Nangia. Standing Counsel. versus This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:15:19

SURYA ROSHNI LTD. ..... Respondent Through: Mr. Paritosh Jain, Mr. Abhishek Jain, Mr. Rajat Jain, Mr. Divyansh Jain, Advs. 51 + ITA 42/2024 PR. COMMISSIONER OF INCOME TAX, DELHI-7 ..... Appellant Through: Mr. Puneet Rai. Sr. Standing Counsel, Mr. Ashvini Kumar. Standing counsel, Mr. Rishabh Nangia. Standing Counsel. versus SURYA GLOBAL STEEL TUBES LTD. ..... Respondent Through: Mr. Paritosh Jain, Mr. Abhishek Jain, Mr. Rajat Jain, Mr. Divyansh Jain, Advs. 52 + ITA 43/2024 PR. COMMISSIONER OF INCOME TAX, DELHI-7 ..... Appellant Through: Mr. Puneet Rai. Sr. Standing Counsel, Mr. Ashvini Kumar. Standing counsel, Mr. Rishabh Nangia. Standing Counsel. versus SURYA GLOBAL STEEL TUBES LTD. ..... Respondent Through: Mr. Paritosh Jain, Mr. Abhishek Jain, Mr. Rajat Jain, Mr. Divyansh Jain, Advs. 53 + ITA 44/2024 PR. COMMISSIONER OF INCOME TAX, DELHI-7 ..... Appellant This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:15:19

Through: Mr. Puneet Rai. Sr. Standing Counsel, Mr. Ashvini Kumar. Standing counsel, Mr. Rishabh Nangia. Standing Counsel. versus M/S SURYA ROSHNI LTD. ..... Respondent Through: Mr. Paritosh Jain, Mr. Abhishek Jain, Mr. Rajat Jain, Mr. Divyansh Jain, Advs. 64 + ITA 45/2024 PR. COMMISSIONER OF INCOME TAX, DELHI-7 ..... Appellant Through: Mr. Puneet Rai. Sr. Standing Counsel, Mr. Ashvini Kumar. Standing counsel, Mr. Rishabh Nangia. Standing Counsel. versus M/S SURYA GLOBAL STEEL TUBES LTD. ..... Respondent Through: Mr. Paritosh Jain, Mr. Abhishek Jain, Mr. Rajat Jain, Mr. Divyansh Jain, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 16.01.2024 CM APPL. 1041/2024 (Ex.) in ITA 23/2024; CM APPL. 2763/2024 (Ex.) in ITA 40/2024; CM APPL. 2766/2024 (Ex.) in ITA 41/2024; CM APPL. 2768/2024 (Ex.) in ITA 42/2024; CM APPL. 2771/2024 (Ex.) in ITA 43/2024; CM APPL. 2774/2024 (Ex.) in ITA 44/2024 CM APPL. 2840/2024 (Ex.) in ITA 45/2024 Allowed, subject to all just exceptions. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:15:19

Applications shall stand disposed of. CM APPL. 1042/2024 (74 Days Delay) in ITA 23/2024; CM APPL. 2764/2024 (74 Days Delay) in ITA 40/2024; CM APPL. 2767/2024 (74 Days Delay) in ITA 41/2024; CM APPL. 2769/2024 (74 Days Delay) in ITA 42/2024; CM APPL. 2772/2024 (74 Days Delay) in ITA 43/2024; CM APPL. 2775/2024 (74 Days Delay) in ITA 44/2024; CM APPL. 2841/2024 (74 Days Delay) in ITA 45/2024 Bearing in mind the disclosures made, the delay of 74 days in filing the present appeals is condoned. The applications shall stand disposed of. ITA 23/2024, ITA 40/2024, ITA 41/2024, ITA 42/2024, ITA 43/2024 ITA 44/2024 & ITA 45/2024 Mr. Rai, learned counsel appearing in support of these appeals prays for liberty being accorded to file the relevant material which was placed before the Assessing Officer in support of his contention that the view taken by the Commissioner of Income Tax (Appeals) as well as the Income Tax Appellate Tribunal [“ITAT”] is clearly perverse. Let the aforesaid material be placed on the record within a period of three weeks from today. We also accord liberty to Mr. Rai to place a short note which would assist us in navigating through the material which is sought to be relied upon. Let these appeals be re-notified on 19.02.2024. YASHWANT VARMA, J PURUSHAINDRA KUMAR KAURAV, J JANUARY 16, 2024/neha This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:15:19