PR. COMMISSIONER OF INCOME TAX, CENTRAL-3 vs. SH. TUSHAR KUMAR

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ITA - 448 / 2022HC Delhi14 November 20222 pages
For Petitioner: VIBHOOTI MALHOTRA
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court issued notice to the respondent assessee, Sh. Tushar Kumar, returnable on January 09, 2023. The Court acknowledged that the present appeal by the Revenue challenges an ITAT order that deleted additions and dismissed the Revenue's appeal. The Revenue's argument hinges on the ITAT's reliance on its own prior decision in PCIT vs. GTM Builders & Promoters Pvt. Ltd. The Court noted that the Revenue has pending appeals before it concerning the GTM Builders decision. No specific finding or decision on the merits of the additions or the ITAT's deletion was made in this order; the proceedings are at the notice stage. The operative direction was to issue notice to the respondent.

What were the facts?

The Principal Commissioner of Income Tax (Revenue) filed an appeal before the Delhi High Court challenging an order dated February 10, 2021, passed by the Income Tax Appellate Tribunal (ITAT) for Assessment Year 2007-08. The ITAT had deleted additions made to the income of the assessee, Sh. Tushar Kumar, and dismissed the Revenue's appeal. The Revenue contended that the ITAT relied on its own coordinate bench's decision in PCIT vs. GTM Builders & Promoters Pvt. Ltd. for Assessment Year 2007-08, where the Tribunal had ruled against the Revenue. The Revenue further stated that its appeals against the GTM Builders decision were pending before the Delhi High Court in ITA No. 11/2022 and connected matters.

What were the issues?

1. Whether the ITAT erred in deleting the additions made to the assessee's income for Assessment Year 2007-08, contrary to the Revenue's contentions? (Question of law) Assessee's Contention: The judgment does not record any specific arguments made by the assessee. The ITAT's decision was in favor of the assessee, deleting the additions. Revenue's Contention: The Revenue's appeal is based on the ITAT's decision in the assessee's case, which relied on the ITAT's decision in PCIT vs. GTM Builders & Promoters Pvt. Ltd. (ITA No. 3783/Del./2010 for AY 2007-08). The Revenue argues that the Tribunal decided the issues against the Revenue in the GTM Builders case. The Revenue's appeals against the GTM Builders decision are pending before the Delhi High Court.

AI-generated summary — verify with the full judgment below

$~38 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 448/2022 & CM APPL. 48154/2022 PR. COMMISSIONER OF INCOME TAX, CENTRAL-3 ..... Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel with Mr. Vipul Agrawal & Mr. Parth Semwal, Jr. Standing Counsels. versus SH. TUSHAR KUMAR ..... Respondent Through: None. CORAM: HON’BLE MR. JUSTICE MANMOHAN HON’BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 14.11.2022 CM APPL. 48154/2022 (for exemption) Exemption allowed, subject to all just exceptions. Accordingly, the present application stands disposed of. ITA 448/2022 Present Income Tax Appeal has been filed challenging the order dated 10th February, 2021, passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 3780/Del./2010 for Assessment Year 2007-08. Learned counsel for the Appellant states that the ITAT, whilst deleting the additions and dismissing the appeal of the Revenue, relied on its coordinate Bench’s decision in PCIT vs. GTM Builders & Promoters Pvt. Ltd. [ITA No. 3783/Del./2010 for AY 2007-08], wherein the Tribunal decided the issues against the Revenue. 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 16:48:58

In the present appeal, the Revenue has stated that its appeals against the abovementioned decision of the Tribunal in GTM Builders (supra) is pending consideration before this Court in ITA No. 11/2022 and other connected appeals. Accordingly, issue notice to the Respondent by all modes returnable on 09th January, 2023. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 14, 2022 msh 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 16:48:58

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