Principal Commissioner of Income Tax DELHI-20 v. Jainmati Jain
Case brief
What is this about?
Delhi High Court, ITA 383/2026 (CM APPL. 31448/2026 & 31449/2026), Principal Commissioner of Income Tax Delhi-20 v. Jainmati Jain; digitally signed order dated 11.05.2026 by Justices Dinesh Mehta and Vinod Kumar. PCIT's appeal against ITAT Delhi Bench-C order dated 26.11.2025 (assessee's appeal allowed in terms of this Court's judgment in PCIT v. Vipin Jain, ITA 95/2021, decided 12.03.2024) dismissed; department's SLP against Vipin Jain judgment pending before Supreme Court; Court held the question stood decided and binding, so no question of law remained to be framed/determined and the appeal need not be kept pending; appeal dismissed accordingly.
What did the court decide?
Considering that the Tribunal decided the appeal in light of this Court's judgment, the present appeal is not required to be kept pending, as no question of law remains to be framed/determined by this Court.