# THE PR. COMMISSIONER OF INCOME TAX -7 vs QUIPPO TELECOM INFRASTRUCTURE PVT. LTD.

Court: Delhi High Court
Date: 2025-04-24
Citation: ITA-87/2025 2025:DHC:3213-DB
Petitioner: THE PR. COMMISSIONER OF INCOME TAX -7
Respondent: QUIPPO TELECOM INFRASTRUCTURE PVT. LTD.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/VIB24042025ITA872025_160544.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 24.04.2025 ITA 87/2025 THE PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr Ruchir Bhatia and Mr Anant Mann, Advocates. Versus QUIPPO TELECOM INFRASTRUCTURE PVT. LTD. .....Respondent Through: CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. CM APPL. 21301/2025 1. For the reasons stated in the application, the delay in re-filing of appeal is condoned. 2. The application stands disposed of. ITA 87/2025 3. The appellant [Revenue] has filed the present appeal under Section 260A of the Income Tax Act, 1961 [Act] impugning an order dated 06.03.2020 [impugned order] passed by the learned Income Tax Appellate Tribunal [ITAT] in ITA No.2191/Del/2017 in respect of Assessment Year [AY] 2010-11 whereby the said appeal was allowed. ITA 87/2025 4. The impugned order is a common order passed in two connected appeals [being ITA No.2191/Del/2017 and ITA No.2006/Del/2017] preferred by the respondent [Assessee]. Whilst, the Assessee’s appeal [being ITA No.2191/Del/2017] assailed the order dated 25.01.2017 passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)]-7, New Delhi dismiss

https://niyam.ai/judgements/high-court/2025/april/the-pr-commissioner-of-income-tax-7-vs-quippo-telecom-infrastructure-pvt-ltd