PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI vs. S N ARORA / SAPRA

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ITA - 311 / 2023HC Delhi29 May 20233 pages
For Petitioner: ABHISHEK
AI SummaryPartly Allowed

What did the High Court hold?

The revenue contended that the appeals were maintainable despite the tax effect being below the threshold, citing a CBDT circular. The court issued notice to the respondents.

What were the facts?

The revenue filed appeals against the respondents concerning various assessment years. Prosecution was initiated under Section 276C(2) of the Income Tax Act, 1961.

What were the issues?

The primary issue was the maintainability of the revenue's appeals in light of the tax effect threshold and the initiation of prosecution proceedings.

Which sections of the Income-tax Act were involved?

Section 276C(2)

AI-generated summary — verify with the full judgment below

$~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

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