$~38 to 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 22^nd January, 2026.

+ W.P.(C) 6024/2025 SAHARA INDIA LTD .....Petitioner Through: Mr. Percy J. Pardiwala, Sr. Adv. with Mr. Satyen Sethi, Mr. Arta Trana Panda, Mr. Sanjeeva Ku. Gupta, Mr.

Naresh Kapila, Advs.

versus INCOME TAX APPELLATE TRIBUNAL DELHI BENCH & ORS.

.....Respondents Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC, Mr. Pratksh Gupta, JSC, Ms. Lopamudra Mahapatra, Adv.

39 + W.P.(C) 7522/2025, CM APPL. 33608/2025 (stay)

SAHARA INDIA COMMERCIAL CORPORATION LTD THROUGH MR SHAILENDRA KUMAR VERMA SENIOR MANAGER .....Petitioner Through: Mr. Percy J. Pardiwala, Sr. Adv. with Mr. Satyen Sethi, Mr. Arta Trana Panda, Mr. Sanjeeva Ku. Gupta, Mr.

Naresh Kapila, Advs.

versus INCOME TAX APPELLATE TRIBUNAL DELHI BENCH THROUGH ITS REGISTRAR & ORS.

.....Respondents Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC, Mr. Pratksh Gupta, JSC, Ms. Lopamudra Mahapatra, Adv.

+ W.P.(C) 7525/2025, CM APPL. 33612/2025 (stay)

SAHARA INDIA COMMERCIAL CORPORATION LTD THROUGH MR SHAILENDRA KUMAR VERMA SENIOR MANAGER .....Petitioner Through: Mr. Percy J. Pardiwala, Sr. Adv. with Mr. Satyen Sethi, Mr. Arta Trana Panda, Mr. Sanjeeva Ku. Gupta, Mr.

Naresh Kapila, Advs.

versus INCOME TAX APPELLATE TRIBUNAL DELHI BENCH THROUGH ITS REGISTRAR & ORS.

.....Respondents Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC, Mr. Pratksh Gupta, JSC, Ms. Lopamudra Mahapatra, Adv.

41 + W.P.(C) 7528/2025, CM APPL. 33617/2025 (stay)

SAHARA INDIA COMMERCIAL CORPORATION LTD THROUGH MR SHAILENDRA KUMAR VERMA SENIOR MANAGER .....Petitioner Through: Mr. Percy J. Pardiwala, Sr. Adv. with Mr. Satyen Sethi, Mr. Arta Trana Panda, Mr. Sanjeeva Ku. Gupta, Mr.

Naresh Kapila, Advs.

versus INCOME TAX APPELLATE TRIBUNAL DELHI BENCH THROUGH ITS REGISTRAR & ORS.

.....Respondents Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC, Mr. Pratksh Gupta, JSC, Ms. Lopamudra Mahapatra, Adv.

+ W.P.(C) 7561/2025, CM APPL. 33726/2025 (stay)

SAHARA INDIA COMMERCIAL CORPORATION LTD THROUGH MR SHAILENDRA KUMAR VERMA SENIOR MANAGER .....Petitioner Through: Mr. Percy J. Pardiwala, Sr. Adv. with Mr. Satyen Sethi, Mr. Arta Trana Panda, Mr. Sanjeeva Ku. Gupta, Mr.

Naresh Kapila, Advs.

versus INCOME TAX APPELLATE TRIBUNAL DELHI BENCH THROUGH ITS REGISTRAR & ORS.

.....Respondents Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC, Mr. Pratksh Gupta, JSC, Ms. Lopamudra Mahapatra, Adv.

43 + W.P.(C) 7611/2025, CM APPL. 33982/2025 (stay)

SAHARA INDIA COMMERCIAL CORPORATION LTD THROUGH MR SHAILENDRA KUMAR VERMA SENIOR MANAGER .....Petitioner Through: Mr. Percy J. Pardiwala, Sr. Adv. with Mr. Satyen Sethi, Mr. Arta Trana Panda, Mr. Sanjeeva Ku. Gupta, Mr.

Naresh Kapila, Advs.

versus INCOME TAX APPELLATE TRIBUNAL DELHI BENCH THROUGH ITS REGISTRAR & ORS.

.....Respondents Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC, Mr. Pratksh Gupta, JSC, Ms. Lopamudra Mahapatra, Adv.

44 + W.P.(C) 7612/2025, CM APPL. 33986/2025 (stay)

SAHARA INDIA COMMERCIAL CORPORATION LTD SUCCESSOR OF SAHARA INDIA MUTUAL BENEFIT CO LTD .....Petitioner Through: Mr. Percy J. Pardiwala, Sr. Adv. with Mr. Satyen Sethi, Mr. Arta Trana Panda, Mr. Sanjeeva Ku. Gupta, Mr.

Naresh Kapila, Advs.

versus INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, THROUGH ITS REGISTRAR & ORS.

.....Respondents Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC, Mr. Pratksh Gupta, JSC, Ms. Lopamudra Mahapatra, Adv.

45 + W.P.(C) 7615/2025, CM APPL. 33993/2025 (stay)

SAHARA INDIA COMMERCIAL CORPORATION LTD SUCCESSOR OF SAHARA INDIA MUTUAL BENEFIT CO LTD .....Petitioner Through: Mr. Percy J. Pardiwala, Sr. Adv. with Mr. Satyen Sethi, Mr. Arta Trana Panda, Mr. Sanjeeva Ku. Gupta, Mr.

Naresh Kapila, Advs.

versus INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, THROUGH ITS REGISTRAR & ORS.

.....Respondents Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC, Mr. Pratksh Gupta, JSC, Ms. Lopamudra Mahapatra, Adv.

46 + W.P.(C) 7616/2025, CM APPL. 33998/2025 (stay)

SAHARA INDIA COMMERCIAL CORPORATION LTD SUCCESSOR OF SAHARA INDIA