PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs M/S K.R. PULP AND PAPERS LTD.

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2025 + ITA No. 529/2023 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant versus M/S K.R. PULP AND PAPERS LTD. .....Respondent Advocates who appeared in this case For the Appellant : Mr. Sanjay Kumar, Ms. Monica Benjamin and Ms. Easha Kadian, Advocates. For the Respondent : Mr. Gautam Jain and Mr. Manish Yadav, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA JUDGMENT TEJAS KARIA, J 1. The Appellant [‗Revenue‘] has preferred the present appeal under Section 260A of the Income Tax Act, 1961 [‗the Act‘], inter alia, impugning an order dated 31.03.2022 [‗impugned order‘] passed by the learned Income Tax Appellate Tribunal [‗ITAT‘] in ITA No.5064/Del/2017 in respect of Assessment Year [‗AY‘] 2009-10. ITA No. 529/2023 2. The Revenue had filed the aforementioned appeal against the order dated 22.05.2017 passed by the Commissioner of Income Tax (Appeals)-27, New Delhi [‗CIT(A)‘], whereby the Respondent‘s [‗Assessee‘] appeal against the Assessment Order dated 31.12.2016 passed by the Assessing Officer [‗AO‘] under Section 143(3) read with Section 147 of the Act, was allowed an