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$~52, 53, 55 to 58, 63 to 65 & 67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 697/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus PRADEEP WIG .....Respondent 53 + ITA 698/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus PRADEEP WIG .....Respondent 55 + ITA 700/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus PRADEEP WIG .....Respondent 56 + ITA 701/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus PRADEEP WIG .....Respondent 57 + ITA 702/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus 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 12:44:17
PRADEEP WIG .....Respondent 58 + ITA 703/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus PRADEEP WIG .....Respondent 63 + ITA 708/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus NEERA WIG .....Respondent 64 + ITA 709/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus NEERA WIG .....Respondent 65 + ITA 710/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant versus NEERA WIG .....Respondent 67 + ITA 712/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI 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 12:44:17
.....Appellant versus NEERA WIG .....Respondent Present : Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, JSC, Mr. Rishabh Nangia, JSC and Mr. Jibran NAushad & Mr. Nikhil Jain, Advs. for the appellant/Revenue. Ms. Shreya Jain and Mr. Gaurav Tanwar, Advs. For the respondents / assessees. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 02.12.2025 CM APPL. 75691/2025 in ITA 697/2025 CM APPL. 75695/2025 in ITA 698/2025 CM APPL. 75705/2025 in ITA 700/2025 CM APPL. 75709/2025 in ITA 701/2025 CM APPL. 75713/2025 in ITA 702/2025 CM APPL. 75715/2025 in ITA 703/2025 CM APPL. 75741/2025 in ITA 708/2025 CM APPL. 75749/2025 in ITA 709/2025 CM APPL. 75751/2025 in ITA 710/2025 CM APPL. 75755/2025 in ITA 712/2025 1. For the reasons stated in the applications, the delay in filing the above appeals is condoned. 2. The applications stand disposed of. 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 12:44:17
CM APPL. 75690/2025 (Exemption) in ITA 697/2025 CM APPL. 75694/2025 (Exemption) in ITA 698/2025 CM APPL. 75704/2025 (Exemption) in ITA 700/2025 CM APPL. 75708/2025 (Exemption) in ITA 701/2025 CM APPL. 75712/2025 (Exemption) in ITA 702/2025 CM APPL. 75714/2025 (Exemption) in ITA 703/2025 CM APPL. 75740/2025 (Exemption) in ITA 708/2025 CM APPL. 75748/2025 (Exemption) in ITA 709/2025 CM APPL. 75750/2025 (Exemption) in ITA 710/2025 CM APPL. 75754/2025 (Exemption) in ITA 712/2025 3. Exemption is allowed, subject to all just exceptions. 4. The applications stand disposed of. ITA 712/2025 ITA 710/2025 ITA 709/2025 ITA 708/2025 ITA 703/2025 ITA 702/2025 ITA 701/2025 ITA 700/2025 ITA 698/2025 ITA 697/2025 5. Re-notify on 18.12.2025. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 02, 2025/sr 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 12:44:17