PR. COMMISSIONER OF INCOME TAX - 1 vs M/S AGROHA FINCAP LTD.

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on: 24.11.2025 Judgment delivered on: 23.12.2025 Judgment uploaded on: As per Digital Signature~ ITA 60/2024 PR. COMMISSIONER OF INCOME TAX – 1 .....Appellant Through: Mr. Vipul Agrawal, SSC, Ms. Sakshi Shairwal, Mr. Akshat Singh and Mr. Gaorang Ranjan, Advs. versus M/S AGROHA FINCAP LTD. .....Respondent Through: Mr. Arvind Kumar, Adv. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT V. KAMESWAR RAO, J. REVIEW PET. 567/2025 1. This review petition has been filed by the respondent/assessee seeking review of the judgment dated 06.10.2025 passed in the aforesaid appeal. The review has been sought by the respondent/assessee primarily on the ground that has been culled out in paragraphs 6 to 9 of the petition, which we reproduce as under:- “6. The Appeal was substantively heard by the Hon'ble High Court on 22.08.2025 on the issue of maintainability of the Appeal filed, on ground of low tax effect. The Counsel of the Respondent submitted before the Hon'ble High Court that in view of the fact 7. After hearing the Counsels of both sides on the issue referred above , the Hon'ble Court vide Order