PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SH. PRAVEEN SAWHNEY

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ITA/782/2023HC DelhiDLHC01054838202313 May 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA1 pages
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What did the High Court hold?

The High Court held that the judgment dated 13.05.2025 needed to be modified to accurately reflect the appearance of the counsels for the respondent. The court found merit in the application seeking modification. The reasoning was based on ensuring the record accurately reflects the proceedings. The court ordered that the judgment dated 13.05.2025 be modified to the extent of recording the presence of Mr. Ajay Vohra, Sr. Advocate, with Mr. Gaurav Jain and Mr. Shubham Gupta, Advocates, who appeared in ITA 782/2023. No specific tax-related issues were decided, as this order only pertains to a procedural modification.

What were the facts?

This judgment pertains to an application seeking modification of a previous judgment dated 13.05.2025. The application was filed by the respondent, Sh. Praveen Sawhney, through his counsel. The modification sought was to record the presence of specific counsels who appeared on behalf of the respondent in the main appeal, ITA 782/2023. The original judgment had not recorded the appearance of Mr. Ajay Vohra, Sr. Advocate, along with Mr. Gaurav Jain and Mr. Shubham Gupta, Advocates. The appeal was filed by the Pr. Commissioner of Income Tax, Central-1, Delhi, against Sh. Praveen Sawhney. The assessment years and the specific tax dispute are not detailed in this order.

What were the issues?

1. Whether the presence of the counsels for the respondent, namely Mr. Ajay Vohra, Sr. Advocate, Mr. Gaurav Jain, and Mr. Shubham Gupta, Advocates, was correctly recorded in the judgment dated 13.05.2025. The respondent argued that the judgment dated 13.05.2025 failed to record the appearance of their counsels. The application sought to rectify this omission. The appellant (Pr. Commissioner of Income Tax) did not record any arguments in this specific order concerning the modification application. The original appeal's arguments are not detailed here.

AI-generated summary — verify with the full judgment below

$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 782/2023 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant Through: None. versus SH. PRAVEEN SAWHNEY .....Respondent Through: Mr Shubham Gupta, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 29.05.2025 CM APPL. 34594/2025 1. This is an application seeking modification of the judgment dated 13.05.2025 which does not record the presence of the following counsels who appeared in ITA 782/2023: “Mr Ajay Vohra, Sr. Advocate with Mr Gaurav Jain and Mr Shubham Gupta, Advocates.” 2. The order dated 13.05.2025 is modified to the extent of recording the presence of the aforesaid counsels in ITA 782/2023. 3. The application is disposed of. VIBHU BAKHRU, J TEJAS KARIA, J MAY 29, 2025/tr 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 31/05/2025 at 15:07:56

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