PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. ADITYA SHARMA

ITA - 207 / 2026HC Delhi19 March 20262 pages

For Petitioner: PUNEET RAI

AI SummaryRemanded

What did the High Court hold?

The Delhi High Court admitted the appeal and issued notice to the respondent. The Court did not provide a decision on the merits of the case in this order. The Court framed two substantial questions of law concerning the validity of the approval granted by the Additional Commissioner and the consequence of any such lapse on the assessment proceedings. The Court acknowledged the arguments presented by the Revenue regarding the approval being contrary to law and the potential annulment of assessment. However, no findings were reached on these issues, nor was any ratio decidendi established in this particular order. The operative direction was to issue notice to the respondent.

What were the facts?

The appeal is filed by the Principal Commissioner of Income Tax, Central-1, Delhi against an order dated 26.09.2025 passed by the Income Tax Appellate Tribunal, Delhi Bench “F”. The Tribunal's order pertains to ITA Nos.3622/Del/2019 and 5199/Del/2019. The respondent in this appeal is Aditya Sharma. The respondent was represented by 'Nemo' (no one appeared). The appeal was admitted by the Delhi High Court, and notice was issued to the respondent, returnable on 28.03.2026.

What were the issues?

The Tribunal had to decide the following substantial questions of law: 1. Whether the approval granted by the Additional Commissioner of Income Tax/Competent Authority was contrary to law. 2. If the answer to the first question is in the affirmative, whether the lapse was procedural or substantial, warranting annulment of the assessment proceedings. The appellant (Revenue) argued that the approval granted by the Additional Commissioner was contrary to law, and if so, the lapse was substantial, justifying the annulment of assessment proceedings. The respondent (assessee) did not present any arguments as they were represented by 'Nemo'.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~57 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 207/2026 CM APPL. 17058/2026 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kr. & Mr. Rishabh Nangia, JSCs. versus ADITYA SHARMA .....Respondent Through: Nemo. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

19.03.

2026

The instant appeal has been preferred against the order dated 26.09.2025 passed by the Income Tax Appellate Tribunal, Delhi Bench “F” (hereinafter referred to as ‘Tribunal’) in ITA Nos.3622/Del/2019 and 5199/Del/2019. 2. The following substantial questions of law arise for consideration in the appeal: (i) Whether in the facts and circumstances of the case the approval granted by the Additional Commissioner of the Income Tax/ Competent Authority can be said to be contrary to law? (ii) In case the answer to the first question is in the affirmative, whether the lapse is procedural or substantial warranting annulment of the assessment proceedings?

Admit. 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 13:12:30

Issue notice to the respondent, returnable on 28.03.2026 alowgwith ITA 181/2026 & ITA 215/2026. DINESH MEHTA, J.

VINOD KUMAR, J. MARCH 19, 2026/sr 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 13:12:30

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