PRINCIPAL COMMISSIONER OF INCOME TAX-7, DELHI vs. SUBASH DABAS

$~36 & 38 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 243/2023 & CM Nos.20652-53/2023

PRINCIPAL COMMISSIONER OF INCOME TAX -7, DELHI

..... Appellant Through: Mr Sunil Agarwal, Sr Standing Counsel with Mr Shivansh B. Pandya, Jr Standing Counsel along with Mr Utkarsh Tiwari, Adv.

versus

SUBASH DABAS & ANR.

..... Respondents

Through: None.

+ ITA 245/2023 & CM Nos.21036-37/2023

PRINCIPAL COMMISSIONER OF INCOME TAX-7, DELHI

..... Appellant Through: Mr Sunil Agarwal, Sr Standing Counsel with Mr Shivansh B. Pandya, Jr Standing Counsel along with Mr Utkarsh Tiwari, Adv.

versus

SUBASH DABAS

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

27.04.2023 [Physical Hearing/Hybrid Hearing (as per request)] ITA 243/2023 & 245/2023

page 1 of 3 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 14:16:18

CM No.20652/2023 in ITA 243/2023 CM No.21036/2023 in ITA 245/2023 [Applications filed on behalf of the appellant seeking condonation of delay of 288 & 265 days respectively in filing the appeals] 1. These are the applications moved on behalf of the appellant/revenue seeking condonation of delay in filing the appeals. 1.1 CM No.20652/2023 (in ITA 243/2023) seeks condonation of delay of 288 days while CM No.21036/2023 (in ITA 245/2023) seeks condonation of delay of 265 days. 2. Issue notice to the non-applicants/respondents via all modes including e-mail. 3. List the above-captioned applications on 14.08.2023. CM No.20653/2023 in ITA No.243/2023 CM No.21037/2023 in ITA No.245/2023 4. Allowed, subject to just exceptions. ITA 243/2023 ITA 245/2023 5. ITA No.243/2023 concerns Assessment Year (AY) 2009-10, whereas ITA No.245/2023 concerns AY 2011-12. 6. Both appeals preferred before the Income Tax Appellate Tribunal [in short, “Tribunal”] have been disposed of by via separate orders dated 25.11.2021. 7. The main plank, based on which, the Tribunal has ruled in favour of the respondents/assessees is, that while granting approval under Section 153D of the Income Tax Act, 1961 [in short, “Act”], the concerned authority failed to apply its mind to requisite aspects of the matter. ITA 243/2023 & 245/2023

page 2 of 3 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 14:16:18

7.1 This issue will be examined on the next date of hearing. 8. The order passed today will accompany the notice in the matter. 9. Parties will file a short note of written submissions, at least five days before the next date of hearing. 10. List the above-captioned appeals on 14.08.2023.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

APRIL 27, 2023

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ITA 243/2023 & 245/2023

page 3 of 3

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 14:16:18