PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1, DELHI vs. MOHD. SHAHNAWAZ

$~56 to 59, 68, 69, 70, 72 & 73 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 188/2026 + ITA 189/2026 + ITA 190/2026 + ITA 191/2026 + ITA 194/2026 + ITA 195/2026 + ITA 196/2026 + ITA 198/2026 + ITA 199/2026 PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr.Ashvini Kr. & Mr. Rishabh Nangia, JSCs versus MOHD. SHAHNAWAZ MOIN AKHTAR QURESHI

.....Respondents Through:

CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

17.03.2026 CM APPL. 16278/2026(exemption) CM APPL. 16282/2026(exemption) CM APPL. 16283/2026(exemption) CM APPL. 16287/2026(exemption) CM APPL. 16345/2026(exemption) CM APPL. 16348/2026(exemption) CM APPL. 16351/2026(exemption) CM APPL. 16364/2026(exemption) CM APPL. 16365/2026 (exemption) 1. Allowed, subject to all just exceptions. 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 13:11:07

(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? 4. Admit. 5. Issue notice to the respondent returnable on 28.03.2026. 6. 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 effecting dasti service. DINESH MEHTA, J. VINOD KUMAR, J. MARCH 17, 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 13:11:07