COMMISSIONER OF INCOME TAX DELHI vs. SUNAIR HOTELS LTD.

$~17-29,32-33 * IN THE HIGH COURT OF DELHI AT NEW DELHI +

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

SUNAIR HOTEL LTD.

..... Respondent +

ITA 1385/2008

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

versus

SUNAIR HOTEL LTD.

..... Respondent +

ITA 1394/2008

COMMISSIONER OF INCOME TAX (CENTRAL-I) NEW 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 28/03/2026 at 04:10:47

..... Appellant

versus

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

SUNAIR HOTEL LTD

..... Respondent +

ITA 487/2010

COMMISSIONER OF INCOME TAX

..... Appellant

versus

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 670/2016

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

versus

SUNAIR HOTEL LTD.

..... Respondent

ITA 671/2016

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

versus

SUNAIR HOTEL LTD.

..... Respondent Through: Sh.Sanjay Kumar, Advocate for Mr.Dileep Shivpuri, Sr.Standing Counsel for the appellant in Item Nos. 17-23, 26, 32 & 33. 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 28/03/2026 at 04:10:47

Mr.Ashok K.Manchanda, Mr.Raghvendra Singh, Advocates for the appellant in Item No.28.

Mr.Rahul Chaudhary, Sr.Standing Counsel with Mr.Lakshmi Gurung, Advocate for the appellant in Item No.25 & 29 Dr. Rakesh Gupta, Sh. Somil Agarwal and Mr.Shaantanu Jain, Mrs.Shyamlima Borah, Advocates for respondents.

CORAM: JUSTICE S.MURALIDHAR JUSTICE CHANDER SHEKHAR

O R D E R %

25.05.2017 C.M.No.32297/2016 (delay in re-filing) in ITA No.670/2016 C.M.No.32298/2016 (delay in re-filing) in ITA No.671/2016 1. For the reasons explained in the applications, the delay in re-filing is condoned. The applications are disposed of.

ITAs No. 867/2008, 918/2008, 937/2008, 971/2008, 1101/2008, 1384/2008, 1385/2008, 1394/2008, 1413/2008, 261/2010, 487/2010, 585/2010, 1149/2010, 670/2016, 671/2016 2. It is stated that Mr. Dileep Shivpuri, the learned Senior Standing Counsel for the Revenue, is in some personal difficulty today and an accommodation is sought.

S.MURALIDHAR, J

CHANDER SHEKHAR, J MAY 25, 2017 ‘anb’ 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 28/03/2026 at 04:10:47