PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI vs. DEEPAK GAMBHIR

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ITA - 79 / 2025HC Delhi28 March 20252 pages
For Petitioner: ABHISHEK
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court, in its prima facie assessment, found that the issue involved in the appeal is covered in favour of the Revenue by its own prior decision in Pr. Commissioner of Income Tax-7, Delhi v. Naveen Kumar Gupta (2024:DHC:8917-DB). The Court did not delve into a detailed analysis of the arguments as this is an interim order issuing notice. The reasoning for this prima facie view stems from the precedent cited by the Revenue. The operative direction is to issue notice to the respondent, indicating that the appeal will be heard on merits at a later date. No specific finding on the merits of the case has been made at this stage, and the core question remains to be adjudicated after hearing the respondent. The amount in dispute is not recorded.

What were the facts?

The appellant, Principal Commissioner of Income Tax-10 Delhi (Revenue), has filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Deepak Gambhir (assessee). The appeal concerns the assessment year(s) which are not explicitly stated in the provided text. The core of the dispute revolves around the Revenue's ability to initiate proceedings under Section 148 of the Income Tax Act, 1961, when proceedings under Section 153C of the Act have not been initiated. The procedural history indicates that the Revenue has filed an application for condonation of delay in re-filing the appeal, which has been allowed, and an application for exemption, which has also been allowed. Notice has been issued to the respondent, and the appeal is listed for a future hearing.

What were the issues?

1. Whether the Revenue can take recourse to Section 148 of the Income Tax Act, 1961, if it has not initiated proceedings under Section 153C of the Act? (Question of law) Assessee's contentions: The judgment does not record any contentions made by the assessee. The respondent was not present, and no arguments were presented on their behalf. Revenue's contentions: The Revenue contends that the issue is covered in their favour by the decision of the Delhi High Court in Pr. Commissioner of Income Tax-7, Delhi v. Naveen Kumar Gupta: Neutral Citation: 2024:DHC:8917-DB. The Revenue seeks to rely on this precedent to support their position regarding the applicability of Section 148 in the absence of Section 153C proceedings.

Which sections of the Income-tax Act were involved?

Section 148,Section 153C

AI-generated summary — verify with the full judgment below

$~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 79/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI .....Appellant Through: Mr Abhishek Maratha, SSC, Mr Apoorv Aggarwal, Mr Parth Samwal, JSCs, Ms Nupur Sharma, Mr Gaurav Singh, Mr Bhanukaran Singh Jodha, Ms Muskan Goel, and Mr Himanshu Gaur, Advocates. versus DEEPAK GAMBHIR .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 28.03.2025 CM APPL. 18369/2025(condonation of delay in re-filing) 1. For the reasons stated in the application the delay in re-filing the above captioned appeal stands condoned. 2. The application stands disposed of. CM APPL. 18370/2025(Exemption) 3. Exemption is allowed, subject to all just exceptions. 4. The application stands disposed of. ITA 79/2025 5. Prima facie, the issue as involved in the present appeal – whether the Revenue can take recourse to Section 148 of the Income Tax Act, 1961 [Act], if it has not initiated the proceedings under Section 153C of the Act – is covered in favour of the Revenue by the decision of this court in Pr. 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 12:04:58

Commissioner of Income Tax-7, Delhi v. Naveen Kumar Gupta : Neutral Citation: 2024:DHC:8917-DB. 6. Issue notice to the respondent through all modes returnable, on the next date of hearing. 7. List on 08.09.2025. VIBHU BAKHRU, J TEJAS KARIA, J MARCH 28, 2025 M Click here to check corrigendum, if any 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 12:04:58

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