THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. SMT. SNEH LATA SAWHNEY

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ITA - 694 / 2023HC Delhi13 March 20243 pages
For Petitioner: RUCHIR BHATIA
AI SummaryPartly Allowed

What did the High Court hold?

The High Court admitted the appeals on two specific questions of law that were framed in a related case. The court also granted liberty to the parties to submit synopses of their arguments and relevant judgments.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax against an order of the ITAT. There was a significant delay in re-filing the appeals, which the High Court condoned.

What were the issues?

Whether the ITAT was correct in quashing the assessment order as time-barred without considering the merits, and whether the ITAT erred in not extending the time-barring date despite a valid reference to Swiss authorities.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

$~85 & 87 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 694/2023

THE PR. COMMISSIONER OF INCOME

TAX -CENTRAL -1

..... Appellant

Through: Mr.Puneet Rai, Sr.SC with

Mr.Ashivini Kumar and

Mr.Rishabh Nangia, Advs.

Versus

SMT. SNEH LATA SAWHNEY

..... Respondent

Through: Mr.Ajay Vohra, Sr.Adv with

Dr.Rakesh Gupta, Mr.Somil

Agarwal, Mr.Dushyant

Agrawal and Mr.Prateek Bhati,

Advs. 87 + ITA 707/2023

THE PR. COMMISSIONER OF INCOME

TAX -CENTRAL -1

..... Appellant

Through: Mr.Puneet Rai, Sr.SC with

Mr.Ashivini Kumar and

Mr.Rishabh Nangia, Advs.

Versus

SMT. SNEH LATA SAWHNEY

..... Respondent

Through: Mr.Ajay Vohra, Sr.Adv with

Dr.Rakesh Gupta, Mr.Somil

Agarwal, Mr.Dushyant

Agrawal and Mr.Prateek Bhati,

Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

13.03.2024

CM APPL. 62857/2023 (Delay of 300 days in re-filing) in ITA 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 14:02:38

694/2023 CM APPL. 63086/2023 (Delay of 300 days in re-filing) in ITA 707/2023

1.

These are applications filed by the appellant seeking condonation of 300 days delay in re-filing the present appeals. 2. For the reasons stated in the applications, the delay of 300 days in re-filing the appeals is condoned. 3. Applications are disposed of.

ITA 694/2023 & ITA 707/2023

1.

Our attention has been drawn to the order passed by us on 30 January 2024 in ITA 72/2024, wherein the following questions of law stood framed :- "I. Whether on facts and circumstances of the case, the Income Tax Appellate Tribunal ["ITAT"] is correct in quashing the assessment order as barred by limitation without going into merits of the case, thereby deleting the penalty imposed vide penalty order passed under Section 271(1)(c) of the Income Tax Act, 1961 ["Act"]?

II. Whether on facts and circumstances of the case, the ITAT is correct in not allowing extension of the time- barring date, when a valid reference was sent by competent authority to Swiss authorities as per the provisions of the Act and DTAA between India and Switzerland, thereby deleting the penalty imposed as assessment order being held as time barred?"

2.

In view of the aforesaid and since these appeals arise from similar orders passed by the ITAT, they shall stand admitted on the 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 14:02:38

aforenoted two questions. 3. We accord liberty to learned counsels for parties to place a Brief Synopsis of Submissions as well as a compilation of judgments which are proposed to be relied upon on record at least 48 hours prior to the date fixed. Those submissions shall refer to the pdf page numbers of the digital record of the Court wherever so required. 4. Let these appeals be re-notified for 27.03.2024

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. MARCH 13, 2024/MJ 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 14:02:38

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