# M/S NIKON FINLEASE PVT. LTD. vs PR. COMMISSIONER OF INCOME TAX -04, DELHI & ORS.

Court: Delhi High Court
Date: 2025-05-08
Citation: W.P.(C)-1654/2025 2025:DHC:3445-DB
Petitioner: M/S NIKON FINLEASE PVT. LTD.
Respondent: PR. COMMISSIONER OF INCOME TAX -04, DELHI & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/VIB08052025CW16542025_155745.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 08.05.2025 W.P.(C) 1654/2025 M/S NIKON FINLEASE PVT. LTD. .....Petitioner Through: Mr Amol Sinha and Mr Ankit Kumar, Advocates. versus PR. COMMISSIONER OF INCOME TAX -04, DELHI & ORS. .....Respondents Through: Mr Gaurav Gupta, SSC, Mr Shivendra Singh, Mr Yojit Pareek, JSCs and Ms Prakriti Rastogi, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 09.10.2024 [impugned order] passed by the learned Principal Commissioner of Income Tax, Delhi – 4 [PCIT] whereby the petitioner’s application under Section 119(2)(b) of the Income Tax Act, 1961 [the Act] for condonation of delay in filing the revised income tax return [ITR] in respect of Assessment Year [AY] 2022-23, was rejected. 2. The petitioner states that it has been regularly filing its ITR for the 2022. However, the Central Processing Centre [CPC] rejected the ITR filed by the petitioner on the ground that it was not accompanied by the Tax Audit Report [TAR]. According to the petitioner, there is no requirement for furnishing a TAR as

https://niyam.ai/judgements/high-court/2025/may/m-s-nikon-finlease-pvt-ltd-vs-pr-commissioner-of-income-tax-04-delhi-ors