PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs HINDUSTAN POWER PROJECTS PVT. LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 14.07.2025 ITA 227/2025 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant Through: Mr Sanjay Kumar, SSC, Ms Monica Benjamin and Ms Easha Kadian, JSCs. versus HINDUSTAN POWER PROJECTS PVT. LTD. .....Respondent Through: Mr Sanchit Jolly, Sr Advocate with Mr. Mansha Anand, Mr. Sohum Dua, Mr. Abhyudaya Shankar Bajpai, Ms. Manvi Mogha, Advocates CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) CM APPL. 40793/2025 1. For the reasons stated in the application, the delay in filing the captioned appeal stands condoned. 2. The application is disposed of. ITA 227/2025 3. The Revenue has filed the present appeal under Section 260A of the 4. 4. The present appeal is confined to the impugned order in so far as it relates to the Assessee’s had appeal being ITA No.2747/Del/2024 in respect of AY 2018-19. The Assessee preferred the said appeal against the order dated 31.03.2024 passed by the Principal Commissioner of Income Tax, Delhi - 4 [PCIT] under Section 263 of the Act whereby the PCIT had held that the order passed by the Assessing Officer [AO] under Section 153A of the Act in resp