PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. RAJESH KUMAR KALRA

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ITA/522/2026HC DelhiDLHC01029544202629 October 2026Author: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MS. JUSTICE RENU BHATNAGAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dispose of the present appeal. It noted the submission of the appellant-Revenue that in view of the findings recorded by the learned ITAT in paragraph No. 4 of the impugned order, the appeal could be disposed of, while reserving liberty to the Revenue to proceed in accordance with law, as laid down by the Supreme Court in Principal Commissioner of Income tax, Central-3 v. Abhisar Buildwell (P.) Ltd. The Court stated that if any such liberty is available to the Revenue in accordance with law, it shall be open for the Revenue to proceed accordingly. The appeal was disposed of with these observations. No specific findings on the merits of the ITAT's order were discussed or decided by the High Court.

What were the facts?

The appellant, the Principal Commissioner of Income Tax, Central-1, Delhi (Revenue), filed an appeal under Section 260A of the Income Tax Act, 1961, against the order dated 04.12.2025 passed by the Income Tax Appellate Tribunal (ITAT). The ITAT's order was in ITA No. 3607/Del/2025 and C.O. No. 114/Del/2025 for the Assessment Year 2013-14. The respondent is Rajesh Kumar Kalra. The Revenue's counsel submitted that in view of the findings in paragraph 4 of the ITAT's impugned order, the appeal could be disposed of, reserving liberty to the Revenue to proceed in accordance with law as laid down by the Supreme Court in Principal Commissioner of Income tax, Central-3 v. Abhisar Buildwell (P.) Ltd., (2023) 454 ITR 212.

What were the issues?

1. Whether the present appeal may be disposed of in view of the findings recorded by the learned ITAT in paragraph No. 4 of the Impugned Order, while reserving liberty to the Revenue to proceed in accordance with law, as laid down by the Supreme Court in Principal Commissioner of Income tax, Central-3 v. Abhisar Buildwell (P.) Ltd., (2023) 454 ITR 212. Assessee's Contentions: None recorded in the judgment. Revenue's Contentions: The Revenue contended that the appeal may be disposed of based on the ITAT's findings in paragraph 4 of the impugned order, with liberty to proceed as per the Supreme Court's decision in Principal Commissioner of Income tax, Central-3 v. Abhisar Buildwell (P.) Ltd.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~73 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010295442026 + ITA 522/2026 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Surya Jindal, JSC with Ms. Nancy Jain, Mr. Nikhil Jain, Mr. Aryan, Advs. versus RAJESH KUMAR KALRA .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD HON'BLE MS. JUSTICE RENU BHATNAGAR

O R D E R %

29.10.

2026 CM APPL. 43227/2026- Exemption

1.

Allowed subject to all just exceptions.

2.

Accordingly, the application stands disposed of. ITA 522/2026

3.

The present appeal has been filed under Section 260A of the Income tax Act, 1961 (“the Act”), assailing the order dated 04.12.2025 (“Impugned Order”) passed by the learned Income tax Appellate Tribunal (“ITAT”) in ITA No. 3607/Del/2025 and C.O. No. 114/Del/2025 for the Assessment Year 2013-14. 4. Learned counsel appearing for the appellant-Revenue submits 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 04/11/2026 at 11:26:55

that in view of the findings recorded by the learned ITAT in paragraph No. 4 of the Impugned Order, the present appeal may be disposed of, while reserving liberty to the Revenue to proceed in accordance with law, as laid down by the Supreme Court in Principal Commissioner of Income tax, Central-3 v. Abhisar Buildwell (P.) Ltd., (2023) 454 ITR 212. 5. Needless to state, if any such liberty is available to the Revenue in accordance with law, it shall be open to the Revenue to proceed accordingly.

6.

With the aforesaid observations, the present appeal stands disposed of.

SUBRAMONIUM PRASAD, J

RENU BHATNAGAR, J OCTOBER 29, 2026/bs/sm

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 04/11/2026 at 11:26:55

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