THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. SUBHASH SATHE

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ITA/100/2026HC DelhiDLHC01109602202504 February 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeals filed by the Department. The Court followed its previous judgments in the cases of Sneh Lata Sawhney and Sanjay Jain, finding them applicable to the present appeals.

What were the facts?

The Department appealed against the Income Tax Appellate Tribunal's order which rejected its appeals for assessment years 2006-07 to 2011-12. The Tribunal relied on a previous judgment of the High Court. The respondent argued that a more recent High Court judgment also supported dismissal.

What were the issues?

Whether the Department's appeals should be dismissed in light of previous High Court judgments concerning tax treaties and assessment years.

AI-generated summary — verify with the full judgment below

ITA 95/2026 & other connected matters Page 1 of 3

$~225 to 235 * IN THE HIGH COURT OF DELHI AT NEW DELHI %

Date of decision: 4th February, 2026 + ITA 95/2026 & CM APPL. 7703/2026 + ITA 97/2026 & CM APPL. 7707/2026 + ITA 98/2026 & CM APPL. 7708/2026 + ITA 99/2026 & CM APPL. 7712/2026 + ITA 101/2026 & CM APPL. 7720/2026 + ITA 102/2026 & CM APPL. 7721/2026 + ITA 104/2026 & CM APPL. 7728/2026

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, Mr. Pratyash Gupta & Mr. Pranjal Singh, Advs.

versus

INDRANI SATHE

.....Respondent Through: Mr. Prakash Chand Yadav, Mr. Manj Bala Yadav & Mr. Manish Yadav, Advs. + ITA 96/2026 & CM APPL. 7706/2026 + ITA 100/2026 & CM APPL. 7714/2026 + ITA 103/2026 & CM APPL. 7722/2026 + ITA 105/2026 & CM APPL. 7737/2026 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, Mr. Pratyash Gupta & Mr. Pranjal Singh, Advs.

versus

SUBHASH SATHE

.....Respondent Through: Mr. Prakash Chand Yadav, Mr. Manj Bala Yadav & Mr. Manish Yadav, Advs. Digitally Signed By:NAVEEN KUMAR Signing Date:07.02.2026 13:19:36 Signature Not Verified

ITA 95/2026 & other connected matters Page 2 of 3

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR J U D G M E N T DINESH MEHTA, J.(Oral) 1. Present appeal has been directed against the common judgment in the order dated 29.05.2025 passed by the learned Income Tax Appellate Tribunal, Bench “G” New Delhi (hereinafter referred to as “the Tribunal”), whereby the Tribunal has rejected appeals filed by the Department for the Assessment Year (AY) 2006-07 to 2011-12, while relying upon judgment of this Court rendered in the case of Principal Commissioner of Income Tax, Central-1, Delhi v. Smt. Sneh Lata Sawhney and Ors. reported in 2025:DHC:3617-DB. 2. Before Mr. Ruchir Bhatia, learned Senior Standing Counsel for the appellant could advance his submissions, learned counsel for the respondent invited Court’s attention that even if the best argument of the appellant is to be taken into account, the appellant’s appeals are anyway liable to be rejected, in view of the recent judgment of this Court rendered on 22.01.2026, in the case of Principal Commissioner of Income Tax, Central-1, Delhi v. Sanjay Jain reported in 2026:DHC:585-DB. 3. He submitted that the only difference in the case of Sanjay Jain (supra) is that the treaty in question was between India and Hong Kong, whereas in the instant case the treaty is between India and Switzerland. He prayed that all these appeals be dismissed. 4. Having heard learned counsel for the parties, we are of the considered opinion that these appeals are liable to be dismissed in light of the judgment Digitally Signed By:NAVEEN KUMAR Signing Date:07.02.2026 13:19:36 Signature Not Verified

ITA 95/2026 & other connected matters Page 3 of 3

of this Court in the case of Sneh Lata Sawhney (supra) which has further been followed and elaborated by this Court in the case of Sanjay Jain (supra). 5. All the appeals so also the pending applications are dismissed.

(DINESH MEHTA) JUDGE

(VINOD KUMAR) JUDGE FEBRUARY 4, 2026/sr Digitally Signed By:NAVEEN KUMAR Signing Date:07.02.2026 13:19:36 Signature Not Verified

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