Principal Commissioner of Income Tax (Central)-1, Delhi v. Mohd. Shahnawaz (connected appeals)
Finin2min decision brief
Delhi High Court ruling in ITA 181/2026, CM APPL. 15616/2026 EXEM. Read the complete court text for the operative result and fact-specific directions.
Why this ruling matters
This page provides the complete searchable court text, source provenance and operative-order context for a current income-tax ruling. Application depends on the assessment year, statutory text and binding jurisdiction.
Editorial control: The complete court text below controls. Later appellate history is marked Check required and has not been inferred.
Complete judgment
Download complete local reference PDF
Read complete searchable court text
[Cites 0, Cited by 0]
Delhi High Court - Orders
Principal Commissioner Of Income Tax, ... vs Mohd. Shahnawaz on 28 March, 2026
$~1 to 11 and 13
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 181/2026, CM APPL. 15616/2026 EXEM
PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1,
DELHI .....Appellant
Through: Mr. Puneet Rai, SSC, Mr. Ashvini
Kumar and Mr. Rishabh Nangia, JSCs
versus
MOHD. SHAHNAWAZ .....Respondent
Through: Mr. Prakash Chand Yadav, Ms.
Monika Agarwal and Mr. Manish
Yadav, Advs.
2
+ ITA 188/2026, CM APPL. 16278/2026 EXEM.
PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1,
DELHI .....Appellant
Through: Mr. Puneet Rai, SSC, Mr. Ashvini
Kumar and Mr. Rishabh Nangia, JSCs
versus
MOHD. SHAHNAWAZ .....Respondent
Through: Mr. Prakash Chand Yadav, Ms.
Monika Agarwal and Mr. Manish
Yadav, Advs.
3
+ ITA 189/2026, CM APPL. 16282/2026 EXEM
PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1,
DELHI .....Appellant
Through: Mr. Puneet Rai, SSC, Mr. Ashvini
Kumar and Mr. Rishabh Nangia, JSCs
versus
MOHD. SHAHNAWAZ .....Respondent
Through: Mr. Prakash Chand Yadav, Ms.
Monika Agarwal and Mr. Manish
Yadav, Advs.
4
+ ITA 190/2026, CM APPL. 16283/2026 EXEM
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 20:35:56
PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1,
DELHI .....Appellant
Through: Mr. Puneet Rai, SSC, Mr. Ashvini
Kumar and Mr. Rishabh Nangia, JSCs
versus
MOHD. SHAHNAWAZ .....Respondent
Through: Mr. Prakash Chand Yadav, Ms.
Monika Agarwal and Mr. Manish
Yadav, Advs.
5
+ ITA 191/2026, CM APPL. 16287/2026 EXEM
PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1,
DELHI .....Appellant
Through: Mr. Puneet Rai, SSC, Mr. Ashvini
Kumar and Mr. Rishabh Nangia, JSCs
versus
MOHD. SHAHNAWAZ .....Respondent
Through: Mr. Prakash Chand Yadav, Ms.
Monika Agarwal and Mr. Manish
Yadav, Advs.
6
+ ITA 194/2026, CM APPL. 16345/2026 EXEM
PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1,
DELHI .....Appellant
Through: Mr. Puneet Rai, SSC, Mr. Ashvini
Kumar and Mr. Rishabh Nangia, JSCs
versus
MOIN AKHTAR QURESHI .....Respondent
Through: Ms. Kavita Jha, Sr. Adv. with Mr.
Vaibhav Kulkarni, Adv.
7
+ ITA 195/2026, CM APPL. 16348/2026
PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1,
DELHI .....Appellant
Through: Mr. Puneet Rai, SSC, Mr. Ashvini
Kumar and Mr. Rishabh Nangia, JSCs
versus
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 20:35:56
MOIN AKHTAR QURESHI .....Respondent
Through: Ms. Kavita Jha, Sr. Adv. with Mr.
Vaibhav Kulkarni, Adv.
8
+ ITA 196/2026, CM APPL. 16351/2026
PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1,
DELHI .....Appellant
Through: Mr. Puneet Rai, SSC, Mr. Ashvini
Kumar and Mr. Rishabh Nangia, JSCs
versus
MOIN AKHTAR QURESHI .....Respondent
Through: Ms. Kavita Jha, Sr. Adv. with Mr.
Vaibhav Kulkarni, Adv.
9
+ ITA 198/2026, CM APPL. 16364/2026
PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1,
DELHI .....Appellant
Through: Mr. Puneet Rai, SSC, Mr. Ashvini
Kumar and Mr. Rishabh Nangia, JSCs
versus
MOHD. SHAHNAWAZ .....Respondent
Through: Mr. Prakash Chand Yadav, Ms.
Monika Agarwal and Mr. Manish
Yadav, Advs.
10
+ ITA 199/2026, CM APPL. 16365/2026.
PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1,
DELHI .....Appellant
Through: Mr. Puneet Rai, SSC, Mr. Ashvini
Kumar and Mr. Rishabh Nangia, JSCs
versus
MOIN AKHTAR QURESHI .....Respondent
Through: Ms. Kavita Jha, Sr. Adv. with Mr.
Vaibhav Kulkarni, Adv.
11
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 20:35:56
+ ITA 204/2026, CM APPL. 16590/2026
PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI
.....Appellant
Through: Mr. Puneet Rai, SSC, Mr. Ashvini
Kumar and Mr. Rishabh Nangia, JSCs
versus
IMPRESS ESTATES PVT. LTD. .....Respondent
Through: Ms. Kavita Jha, Sr. Adv. with Mr.
Vaibhav Kulkarni, Adv.
13
+ ITA 215/2026, CM APPL. 17283/2026.
PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-1,
DELHI
.....Appellant
Through: Mr. Puneet Rai, SSC, Mr. Ashvini
Kumar and Mr. Rishabh Nangia, JSCs
versus
MOHD. SHAHNAWAZ .....Respondent
Through: Mr. Prakash Chand Yadav, Ms.
Monika Agarwal and Mr. Manish
Yadav, Advs.
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA
HON'BLE MR. JUSTICE VINOD KUMAR
ORDER
% 28.03.2026 List these cases on 23.04.2026.
DINESH MEHTA, J VINOD KUMAR, J MARCH 28, 2026/ss 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 20:35:56
Practitioner verification checklist
- Confirm the assessment year and the statutory version considered.
- Separate the binding ratio from fact-specific findings and procedural directions.
- Check territorial jurisdiction, appealability and any later stay, review or reversal.
- Reconcile cited sections and monetary thresholds with the law applicable to the user’s period.
Questions answered
What did the court decide?
Delhi High Court ruling in ITA 181/2026, CM APPL. 15616/2026 EXEM. Read the complete court text for the operative result and fact-specific directions.
Which case and court does this page cover?
ITA 181/2026, CM APPL. 15616/2026 EXEM, decided by Delhi High Court on 2026-03-28.
Is the complete judgment available?
Yes. The complete searchable public court text appears on this page and in the downloadable local reference PDF.
What should be checked before relying on this ruling?
Verify the assessment year, applicable statutory text, territorial and appellate jurisdiction, and any later appeal, review, stay or contrary binding authority.
Source details
Public searchable court-copy reproduction
Official Delhi High Court portal
Official-source status: court portal identified; a judgment-specific stable official deep link is not asserted unless supplied by the court portal.