PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SONU WIG

$~8-11, 32-41, 113, 117 & 118 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 681/2025 9 + ITA 725/2025 10 + ITA 726/2025 11 + ITA 727/2025 32 + ITA 697/2025 33 + ITA 698/2025 34 + ITA 700/2025 35 + ITA 701/2025 36 + ITA 702/2025 37 + ITA 703/2025 38 + ITA 708/2025 39 + ITA 709/2025 40 + ITA 710/2025 41 + ITA 712/2025 113 + ITA 758/2025 117 + ITA 762/2025 118 + ITA 763/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini 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 12:34:33

Kumar, Mr. Gibran, JSCs, and Mr. Rishabh Nangia, Adv. versus NEERA WIG .....Respondent Through: Mr. Sachit Jolly, Sr. Adv. with Ms Shreya Jain, Mr. Gaurav Tanwar, Ms Sonu Wing Mr. Abhyudaya Shankar Bajpai and Ms Manvi, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

18.12.2025 CM APPL. 80129/2025 (Exem.) in ITA 758/2025 CM APPL. 80172/2025 (Exem.) in ITA 762/2025 CM APPL. 80226/2025 (Exem.) in ITA 763/2025 1. Exemption is allowed, subject to all just exceptions. 2. The applications are disposed of. CM APPL. 80130/2025 (delay in filing) in ITA 758/2025 CM APPL. 80173/2025 (delay in filing) in ITA 762/2025 CM APPL. 80227/2025 (delay in filing) in ITA 763/2025 3. For the reasons stated in the applications, the delay of 41 days in these appeals in filing the appeals is condoned. 4. The applications are disposed of. ITA 681/2025 ITA 725/2025 ITA 726/2025 ITA 727/2025 ITA 697/2025 ITA 698/2025 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 12:34:33

ITA 700/2025 ITA 701/2025 ITA 702/2025 ITA 703/2025 ITA 708/2025 ITA 709/2025 ITA 710/2025 ITA 712/2025 ITA 758/2025 ITA 762/2025 ITA 763/2025 5. Mr. Puneet Rai, SSC states that the appeals being ITA 758/2025 and ITA 762/2025 lays a challenge to the common order passed by Income Tax Appellate Tribunal (ITAT) dated 29.04.2025 in a batch of appeals, relating to the provisions of Black Money Act and the Income Tax Act, 1961 (Act), whereby the Tribunal has allowed the appeals of the assessee and consequently dismissed the appeals filed by the Revenue. Noting the said submission, renotify on 11.03.2026. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 18, 2025 dd 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 12:34:33