PR. COMMISSIONER OF INCOME TAX, DELHI-7 vs M/S THOMSON PRESS (INDIA) LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 02.07.2025 ITA 192/2025 PR. COMMISSIONER OF INCOME TAX, DELHI-7 .....Appellant Through: Mr Puneet Rai, SSC, Mr Ashvini Kumar, Mr Rishabh Nangia, Mr Gibran, JSCs and Mr Nikhil Jain, Ms Srishti Sharma and Mr Pratham Aggarwal, Advocates. versus M/S THOMSON PRESS (INDIA) LTD. .....Respondent Through: Mr Salil Aggarwal, Sr Advocate with Mr Uma Shankar, Mr Madhur Aggarwal, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) CM APPL. 37712/2025 & CM APPL. 37713/2025 1. For the reasons stated in the applications, the delays in re-filing and filing the captioned appeal stand condoned. 2. The applications are disposed of. ITA 192/2025 3. The Revenue has filed the present appeal under Section 260A of the 4. The Revenue had preferred the aforesaid appeal against the order dated 27.09.2019 passed by the Commissioner of Income Tax (Appeals)– 9, New Delhi [CIT(A)] whereby the Assessee’s appeal against an order dated 05.12.2018 passed under Section 147 of the Act read with Section 143(3) of the Act was partly allowed. 5. The controversy in the present case relates to the addition of ₹2