The Pr. Commissioner of Income Tax -Central -1 v. Indrani Sathe
Case brief
What is this about?
Delhi High Court, decision dated 04.02.2026, coram Dinesh Mehta & Vinod Kumar (JJ.), oral judgment dismissing eleven Revenue/Department appeals ITA 95/2026 to ITA 105/2026 (Pr. Commissioner of Income Tax Central-1 v. Indrani Sathe; v. Subhash Sathe; advocates: Ruchir Bhatia SSC for appellant; Prakash Chand Yadav, Manj Bala Yadav, Manish Yadav for respondents) against common ITAT Bench “G” New Delhi order dated 29.05.2025 rejecting Department appeals for AY 2006-07 to 2011-12. Dismissal grounded in Sneh Lata Sawhney, 2025:DHC:3617-DB, as further followed and elaborated in Sanjay Jain, 2026:DHC:585-DB (22.01.2026); distinguishing point only that the treaty involved was India–Switzerland rather than India–Hong Kong. Keywords: ITA; income tax appeal; assessment years 2006-07 to 2011-12; treaty; Sneh Lata Sawhney; Sanjay Jain; dismissal of Department appeals.
What did the court decide?
None; all the appeals and the pending applications were dismissed.