PRINCIPAL COMMISSIONER OF INCOME TAX DELHI-20 vs. JAINMATI JAIN
What did the High Court hold?
The Delhi High Court held that no question of law remained to be framed or determined by it in the present appeal. The Court reasoned that the issue involved in the present appeal had already been decided by the High Court in the case of Principal Commissioner of Income Tax v. Vipin Jain (ITA 95/2021), and that decision was binding on the High Court itself. Therefore, the appeal was not required to be kept pending. The High Court dismissed the appeal in light of its prior judgment in Vipin Jain, which was decided on 12.03.2024. No specific amount in dispute was mentioned. The operative direction was the dismissal of the appeal.
What were the facts?
The appellant, Principal Commissioner of Income Tax Delhi-20, has appealed against an order dated 26.11.2025 passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench-C. The ITAT had allowed the appeal filed by the respondent-assessee, Jainmati Jain. The ITAT's decision was based on a prior judgment of the Delhi High Court in the case of Principal Commissioner of Income Tax v. Vipin Jain (ITA 95/2021). The Revenue stated that a Special Leave Petition (SLP) against the Vipin Jain judgment was pending before the Supreme Court and requested the present appeal be admitted pending that decision. The High Court noted that the ITAT had decided the assessee's appeal in line with the High Court's own judgment in Vipin Jain.
What were the issues?
1. Whether the present appeal raises a question of law that requires determination by this Court, given that the ITAT's decision was based on a prior judgment of this Court in ITA 95/2021 (Principal Commissioner of Income Tax v. Vipin Jain). Assessee's Contention: Not recorded. Revenue's Contention: The Revenue argued that an SLP against the High Court's judgment in Vipin Jain was pending before the Supreme Court and requested that the present appeal be admitted and kept pending until the Supreme Court's decision. The Revenue relied on the pendency of the SLP before the Hon'ble Supreme Court.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2026
By way of present appeal, the Principal Commissioner of Income Tax has challenged the order dated 26.11.2025 passed by Income Tax Appellate Tribunal, Delhi Bench-C, New Delhi, (hereinafter referred to as ‘Tribunal’), whereby the appeal filed by the respondent-assessee was allowed in terms of the judgment of this Court in ITA 95/2021 titled Principal Commissioner of Income Tax v. Vipin Jain.
Learned counsel for the appellant submitted that against the aforesaid judgment in the case of Vipin Jain (supra), the department has preferred a Special Leave Petition before Hon’ble the Supreme Court, and the same alongwith other matters is pending.
He prayed that the present appeal be admitted, awaiting the judgment of Hon’ble the Supreme Court. 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 14/05/2026 at 12:11:37
Having heard learned counsel for the appellant and considering that the Tribunal has decided the appeal in question in light of the judgment of this Court, we are of the view that the present appeal is not required to be kept pending, as no question of law remains to be framed/determined by this Court.
The question which was involved in the present appeal has already been decided by this Court. The same is binding upon us.
The appeal is, therefore, dismissed in light of judgment passed by this Court in ITA 95/2021 decided on 12.03.2024 in the case of Vipin Jain (supra).
The appeal is dismissed accordingly.
DINESH MEHTA, J.
VINOD KUMAR, J. MAY 11, 2026/nk
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 14/05/2026 at 12:11:37
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