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$~41 to 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 311/2023 & CM APPLS. 29175/2023 & 29176/2023
PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI ..... Appellant
Through: Mr Abhishek Maratha, Sr. Standing Counsel.
versus
S N ARORA / SAPRA ..... Respondent
Through: None. + ITA 312/2023 & CM APPL. 29178/2023
PRINCIPAL COMMISSIONER OF INCOME TAX - 10 DELHI ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel.
versus
S N ARORA / SAPRA ..... Respondent
Through: None.
+ ITA 313/2023 & CM APPLS. 29188/2023 & 29189/2023
PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel.
versus
PANKAJ SAPRA
..... Respondent
Through: None. ITA 311/2023 & connected matters
Page 1 of 3 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 13:33:13
+ ITA 314/2023 & CM APPL. 29192/2023
PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel.
versus
PANKAJ SAPRA ..... Respondent
Through: None.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
O R D E R %
29.05.2023
[Physical Hearing/Hybrid Hearing (as per request)] 1. These appeals concern Assessment Year(AY) 2008-09 (ITA No.311/2023), AY 2006-07 (ITA No. 312/2023), AY 2008-09 (ITA No. 313/2023) & AY 2006-07 (ITA No. 314/2023). 2. Mr Abhishek Maratha, learned senior counsel, who appears on behalf of respondents/revenue, says that prosecution has been initiated in each of these matters under Section 276C(2) of the Income Tax Act, 1961, [in short, “the Act”]. 3. Thus, it is Mr Maratha’s contention that, even though, in these appeals, the tax effect is less than the prescribed threshold limit, the appeals would be maintainable in view of provisions of paragraph 10(f) of CBDT ITA 311/2023 & connected matters
Page 2 of 3
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 13:33:13
circular no. 03 of 2018 dated 20.08.2018. 4. Issue notice to respondents via all modes including email. 5. List the above-captioned matters on 20.11.2023.
RAJIV SHAKDHER, J
GIRISH KATHPALIA, J MAY 29, 2023/RY
Click here to check corrigendum, if any ITA 311/2023 & connected matters
Page 3 of 3 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 13:33:13