PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL -1), NEW DELHI vs. LATE SHRI SUDHIR SAREEN

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 14. + ITA 280/2015 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL -1), NEW DELHI Appellant Through: Mr. Kamal Sawhney and Mr. Sanjay Kumar, Advocates. versus SUDHIR SAREEN Respondent Through: Ms. Kavita Jha and Mr. Vaibhav Kulkami, Advocates. 15. WITH ITA 281/2015 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL -1), NEW DELHI Appellant Through: Mr. Kamal Sawhney and Mr. Sanjay Kumar, Advocates. versus SUDHIR SAREEN Respondent Through: Ms. Kavita Jha and Mr. Vaibhav Kulkami, Advocates. WITH 16. + ITA 282/2015 PRINCIPAL COMMISSIONER OF INCOME TAX ITA Nos. 280, 281, 282, 283,284 & 289 of 2015 Page 1 of 5 Digitally Signed By:AMULYA Signature Not Verified

(CENTRAL -1), NEW DELffl Appellant Through: Mr. Kamal Sawhney and Mr. Sanjay Kumar, Advocates. versus SUDHIR SAREEN Respondent Through: Ms. Kavita Jha and Mr. Vaibhav Kulkami, Advocates. WITH 17. + ITA 283/2015 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL -1), NEW DELHI Appellant Through: Mr. Kamal Sawhney and Mr. Sanjay Kumar, Advocates. versus SUDHIR SAREEN Respondent Through: Ms. Kavita Jha and Mr. Vaibhav Kulkami, Advocates. WITH 18. + ITA 284/2015 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL -1), NEW DELHI Appellant Through: Mr. Kamal Sawhney and Mr. Sanjay Kumar, Advocates. versus ITA Nos. 280, 281, 282, 283,284 & 289 of 2015 Page 2 of 5

SUDHIR SAREEN Respondent Through: Ms. Kavita Jha and Mr. Vaibhav Kulkami, Advocates. AND 19. + ITA 289/2015 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL -1), NEW DELHI Appellant Through: Mr. Kamal Sawhney and Mr. Sanjay Kumar, Advocates. versus SUDHIR SAREEN Respondent Through: Ms. Kavita Jha and Mr. Vaibhav Kulkami, Advocates. CORAM: HON'BLE DR. JUSTICE S. MURALIDHAR HON'BLE MR. JUSTICE VIBHU BAKHRU ORDER % 06.07.2015 CM No. 7643/2015 (for exemption^ in ITA No. 280/2015 CM No. 7644/2015 (for exemption^ in ITA No. 281/2015 CM No. 7645/2015 (for exemption) in ITA No. 283/2015 CM No. 7646/2015 (for exemption^ in ITA No. 284/2015 CM No. 7750/2015 (for exemption^ in ITA No. 289/2015 1. Exemptions allowed subject to all just exceptions. 2. The applications are disposed of. ITA Nos. 280, 281, 282, 283, 284 & 289 of 2015 Page 3 of 5

> ITA Nos. 280/2015.281/2015.282/2015.283/2015.284/2015 & 289/201S 3. These appeals by the Revenue challenge the orders passed by the Income Tax Appellate Tribunal in Appeal Nos. 3120-26/Del/2011 for the Assessment Years 2003-04 to 2008-09. 4. There were two questions that arose before the Assessing Officer. One was regarding the addition on account of 'NRE Income' and the second was regarding addition made on account of 'unexplained credit'. Both were answered against the Revenue by the CIT (Appeals) and the ITAT for the relevant AYs. However, the only ground urged by the Revenue as far as these appeals are concerned is the addition on account of 'NRE income'. 5. Admittedly, the factual finding of the CIT (Appeals) as affirmed by the ITAT is that the Assessee resided in the country for less than 182 days in each of the relevant previous years. 6. Learned counsel on both sides agree that the case is squarely covered against the Revenue by the judgment of this Court in Commissioner of Income-tax v. Suresh Nanda 352ITR 611 (Del). 7. Consequently, these appeals are dismissed in terms of the aforementioned ITA Nos. 280, 281, 282, 283,284 & 289 of 2015 Page 4 of 5

decision. JULY 06,2015/dn S. MURALIDHAR, J VIBHU BAKHRU, J ITA Nos. 280, 281, 282,283,284 & 289 of 2015 Page 5 of 5