Case Law › High Court › Surendra Kumar Jain v. Principal Commiss...

Surendra Kumar Jain v. Principal Commissioner Of Income Tax (Central)-Iii, New Delhi & Anr

High Court 01 Oct 2018 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

01 Oct 2018

Assessment year(s)

—

Outcome

Allowed

Case summary

In Surendra Kumar Jain v. Principal Commissioner Of Income Tax (Central)-Iii, New Delhi & Anr, the High Court (2018) allowed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

$~22 to 34 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 01.10.2018 + W.P.(C) 4305/2018 & CM APPL.16760/2018 SURENDRA KUMAR JAIN ..... Petitioner versus PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-III, NEW DELHI & ANR. ..... Respondents 23 + W.P.(C) 4306/2018 & CM APPL.16761/2018 SURENDRA KUMAR JAIN ..... Petitioner versus PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-III, NEW DELHI & ANR. ..... Respondents 24 + W.P.(C) 4307/2018 & CM APPL.16762/2018SURENDRA KUMAR JAIN ..... Petitioner versus PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-III, NEW DELHI & ANR. ..... Respondents 25 + W.P.(C) 4308/2018 & CM APPL.16763/2018 SURENDRA KUMAR JAIN ..... Petitioner versus PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-III, NEW DELHI & ANR. ..... Respondents 26 + W.P.(C) 4309/2018 & CM APPL.16764/2018 SURENDRA KUMAR JAIN ..... Petitioner versus PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-III, NEW DELHI & ANR. ..... Respondents 27 + W.P.(C) 4310/2018 & CM APPL.16766/2018 W.P.(C) 4305/2018 & connected matters Page 1 of 3 SURENDRA KUMAR JAIN ..... Petitioner versus PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-III, NEW DELHI & ANR. ..... Respondents 28 + W.P.(C) 4311/2018 & CM APPL.16768/2018VIRENDRA JAIN versus ..... Petitioner PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-III, NEW DELHI & ANR. ..... Respondents ..... Respondents ..... Petitioner 29 + W.P.(C) 4313/2018 & CM APPL.16772/2018 VIRENDRA JAIN versus PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-III, NEW DELHI & ANR. ..... Respondents NEW DELHI & ANR. ..... Respondents 30 + W.P.(C) 4314/2018 & CM APPL.16774/2018VIRENDRA JAIN ..... Petitioner versus PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-III, NEW DELHI & ANR. ..... Respondents ..... Respondents ..... Petitioner 31 + W.P.(C) 4315/2018 & CM APPL.16781/2018VIRENDRA JAIN versus PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-III, NEW DELHI & ANR. ..... Respondents 32 + W.P.(C) 4316/2018 & CM APPL.16782/2018VIRENDRA JAIN ..... Petitioner versus PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-III, NEW DELHI & ANR. ..... Respondents W.P.(C) 4305/2018 & connected matters Page 2 of 3 33 + W.P.(C) 4318/2018 & CM APPL.16786/2018VIRENDRA JAIN ..... Petitioner versus PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-III, NEW DELHI & ANR. ..... Respondents 34 + W.P.(C) 4319/2018 & CM APPL.16787/2018 VIRENDRA JAIN ..... Petitioner versus PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-III, NEW DELHI & ANR. ..... Respondents Present: Mr.Piyush Kaushik, Adv. for petitioners, in Item Nos.22 to 34. Mr.Ajit Sharma and Mr.Asheesh Jain, Adv. for respondents in Item Nos.22 to 34. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A.K.CHAWLA S.RAVINDRA BHAT, J.(ORAL) 1. WP(C) 4305/2018, WP(C) 4306/2018, WP(C) 4307/2018, WP(C) 4308/2018, WP(C) 4309/2018, WP(C) 4310/2018, WP(C) 4311/2018, WP(C) 4312/2018, WP(C) 4313/2018, WP(C) 4314/2018, WP(C) 4315/2018, WP(C) 4316/2018, WP(C) 4318/2018 and WP(C) 4319/2018 are allowed. 2. For detailed judgment, the decision dated 01.10.2018 in WP(C) 4304/2018 may be referred to. S. RAVINDRA BHAT, J A.K.CHAWLA OCTOBER 01, 2018/ssc W.P.(C) 4305/2018 & connected matters Page 3 of 3

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