What did the High Court hold?

The High Court issued notice to the respondents (assessees) to be served through all modes, including email. The matters were then listed for further hearing on a future date.

The appeals concern various assessment years and the revenue contends that prosecution has been initiated under Section 276C(2) of the Income Tax Act. The revenue argues that despite the tax effect being below the threshold, the appeals are maintainable due to a CBDT circular.

What were the issues?

The primary issue is whether appeals with a low tax effect are maintainable when prosecution has been initiated under Section 276C(2), referencing CBDT circular no. 03 of 2018.

PCIT vs Pankaj Sapra | Delhi High Court 2023

$~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 13:34:38

+ 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 13:34:38

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 13:34:38

PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI vs. PANKAJ SAPRA

What did the High Court hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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