CIT vs. PANKAJ SHAH

ITA 379/2007 & connected matters Page 1

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 08.07.2013 Decided on: 31.07.2013

ITA 379/2007 THE COMMISSIONER OF INCOME TAX XVI ....Appellant

versus SH. SASHI MUKUNDAN

..... Respondent

ITA 387/2008 THE COMMISSIONER OF INCOME TAX XVI ...Appellant

versus MR. SHORT DONALD

..... Respondent

ITA 212/2009 THE COMMISSIONER OF INCOME TAX …...Appellant

versus MR. FUMIO GOTO

..... Respondent

ITA 15/2010 THE COMMISSIONER OF INCOME TAX-XIV .....Appellant

versus MR. DUNCAN ETHERINGTION

..... Respondent

ITA 351/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus SH. YASHIMITSU ZAUTSU

..... Respondent

ITA 408/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus SH. IKUJU YABUKI

..... Respondent

ITA 450/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant 2013:DHC:3781-DB

ITA 379/2007 & connected matters Page 2

versus SHRI TOSHIHORU SUNAHARA

..... Respondent

ITA 534/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SOJITZ CORPORATION AS AGENT ..... Respondent

ITA 635/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. YASHIMITSU ZAUTSU ..... Respondent

ITA 1354/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. JASWINDER SINGH .... Respondent

ITA 1556/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. MOHAMMAD RAUFF NABI BAX ..... Respondent

ITA 1561/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. MOHAMMAD RAUFF NABI BAX ..... Respondent

ITA 370/2011

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

GORAM WESTERBERG

..... Respondent

ITA 1557/2010 THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. JOHN TRIPLETT

..... Respondent

2013:DHC:3781-DB

ITA 379/2007 & connected matters Page 3

REV. PET. 708/2011 IN ITA 1369/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. FUMIO GOTO

..... Respondent

ITA 761/2005

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. K.P.HOSTELLEY

..... Respondent

ITA 798/2005

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. YOSHIO KUBO

..... Respondent

ITA 800/2005

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. YOSHIO KUBO

..... Respondent

ITA 680/2007 THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. MOHAN RAI

..... Respondent

ITA 681/2007

THE COMMISSIONER OF INCOME TAX XVI ..... Appellant

versus

SH. MOHAN RAI

..... Respondent

ITA 1215/2008

COMMISSIONER OF INCOME TAX DELHI XIV ..... Appellant

versus

MR. GHORAYEB EMILE, C/O AIR FRANCE ..... Respondent

ITA 494/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant 2013:DHC:3781-DB

ITA 379/2007 & connected matters Page 4

versus

SH. HIROYASU KITADA ..... Respondent

ITA 508/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. HIROYASU KITADA ..... Respondent

ITA 577/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. SCOTT R BAYMAN ..... Respondent

ITA 631/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. VENKAT RAO SHRIDHAR ..... Respondent

ITA 699/2010 THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

MR. JEROME SUDAN

..... Respondent

ITA 1912/2010

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. PANKAJ SHAH

..... Respondent

ITA 528/2011

THE COMMISSIONER OF INCOME TAX-XVI ..... Appellant

versus

SH. MARCH FRANCOIS JEAN SOULACROUP ..... Respondent

…..Appearance Through: Mr. Rajiv Tyagi with Mr. Ajay Kumar, Mr. Gyanendra Sharma and Ms. Renu Narula, Advocates, for respondent in ITA 379/07.

2013:DHC:3781-DB

ITA 379/2007 & connected matters Page 5

Mr. Pawan Sharma with Ms. Madhavi Swaroop, Advocates, in ITA 15/2010. Mr. Piyush Kaushik, Advocate, in ITA 450/10 & ITA 534/10. Ms. Amita Kalkal Chaudhary, Proxy for Mr. Naresh Kaushik, Advocate, in ITA 1354/10. Mr. S. Ganesh, Sr. Advocate with Mr. Pawan Sharma, Ms. Madhavi Swaroop, Ms. Roohina Dua and Ms. Preeti Goel, Advocates, in ITA 577/10. Mr. Satyen Sethi with Mr. Arta Trana Panda, Advocates, in ITA 1912/10. Ms. Shreya Verma, Advocate, for Respondent in ITA 681/07 & ITA 1215/08. Mr. Salil Kapoor, Mr. Vikas Jain, Mr. Manomeet Dalal and Ms. Preity Goel, Advocates, for Respondents in ITA 212/09, ITA 1556/10, 1561/10, 1369/10, 370/11, 494/10, 508/10 and ITA 631/10.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT

HON'BLE MR. JUSTICE R.V. EASWAR

MR. JUSTICE S. RAVINDRA BHAT %

S. RAVINDRA BHAT (JUDGE)

R.V. EASWAR (JUDGE) JULY 31, 2013 2013:DHC:3781-DB