COMMISSIONER OF INCOME TAX vs. RAJNI GUPTA

$~8-9, 15-18 & 22-32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 670/2016, C.M. APPL.32297/2016

THE PRINCIPAL COMMISSIONER OF INCOME-TAX-8 ..... Appellant

versus

M/S SUNAIR HOTEL LTD.

..... Respondent

+ ITA 671/2016, C.M. APPL.32298/2016

THE PRINCIPAL CORNMISSIONER OF INCOME-TAX-8 ..... Appellant

versus

SUNAIR HOTEL LTD.

..... Respondent

+ ITA 867/2008

COMMISSIONER OF INCOME TAX DELHI

..... Appellant

versus

SUNAIR HOTELS LTD.

..... Respondent

+ ITA 918/2008

C.I.T

..... Appellant

versus

KAVEEN GUPTA

..... Respondent

+ ITA 937/2008

COMMMISSIONER OF INCOME TAX DELHI

..... Appellant

versus

BABITA GUPTA

..... Respondent

+ ITA 971/2008

COMMISSIONER OF INCOME TAX DELHI VIII ..... Appellant

versus

MONISHA GUPTA

..... Respondent

+ ITA 1101/2008

COMMISSIONER OF INCOME TAX DELHI I

..... Appellant

versus

BANSAL ESTATES P.LTD.

..... Respondent

+ ITA 1384/2008

COMMISSIONER OF INCOME TAX, (CENTRAL-I) NEW DELHI ..... Appellant

versus

M/S SUNAIR HOTEL LTD.

..... Respondent 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 18:38:37

+ ITA 1385/2008

COMMISSIONER OF INCOME TAX, (CENTRAL-I), NEW DELHI ..... Appellant

versus

M/S SUNAIR HOTEL LTD.

..... Respondent

+ ITA 1394/2008

COMMISSIONER OF INCOME TAX (CENTRAL-I) NEW DELHI ..... Appellant

versus

M/S SUNAIR HOTEL LTD

..... Respondent

+ ITA 1413/2008

COMMISSIONER OF INCOME TAX

..... Appellant

versus

H.J.CONSULTANT PVT LTD

..... Respondent

+ ITA 261/2010

COMMISSIONER OF INCOME TAX

..... Appellant

versus

M/S SUNAIR HOTEL LTD

..... Respondent

+ ITA 487/2010

COMMISSIONER OF INCOME TAX

..... Appellant

versus

M/S SUNAIR HOTELS LTD

..... Respondent

+ ITA 585/2010

COMMISSIONER OF INCOME TAX

..... Appellant

versus

JANKI EXPORTS INTERNATIONAL

..... Respondent

+ ITA 1149/2010

COMMISSIONER OF INCOME TAX

..... Appellant

versus

RAJNI GUPTA

..... Respondent

+ ITA 762/2011

CIT

..... Appellant

versus

SUNAIR HOTELS LTD

..... Respondent

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 18:38:37

+ ITA 435/2012

CIT

..... Appellant

versus

SUNIAR HOTELS LTD

..... Respondent Through : Sh. Dileep Shivpuri, Sr. Standing Counsel with Sh. Sanjay Kumar and Sh. Vikrant. A. Maheshwari, Advocates, for appellant, in Item Nos. 8, 9, 15 to 18, 22 to 32. Dr. Rakesh Gupta, Sh. Somil Agarwal and Ms. Monika Ghai, Advocates, for respondent, in Item Nos. 8 to 9 and 15 to 18, 22 to 32.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI

O R D E R %

01.03.2017

A request is made by learned counsel for the Revenue, who states that he does not have copy of the ITAT’s order. A copy of the said has been handed over to him by the learned counsel for assessee in Court. List on 25.05.2017.

S. RAVINDRA BHAT, J

NAJMI WAZIRI, J MARCH 01, 2017/ajk

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 18:38:37