PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1, DELHI vs. MOHD. SHAHNAWAZ
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2026
The following substantial questions of law arise in the appeal:-
(i) Whether in the facts of the case, one common approval for different Assessment Years granted by the Additional Commissioner of Income Tax was 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.
Issue notice to the respondent returnable on 28.03.2026. 4. Notice be issued in two sets out of which one be given dasti to Mr.Puneet Rai, learned Senior Standing Counsel for the appellant, for 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 13:10:11
effecting dasti service.
DINESH MEHTA, J
VINOD KUMAR, J MARCH 13, 2026 kk
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 13:10:11
