PRINCIPAL COMMISSIONER OF INCOME TAX-4 DELHI vs KRBL INFRASTRUCTURE LTD

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 13.11.2025 ITA 494/2024 PRINCIPAL COMMISSIONER OF INCOME TAX-4 DELHI .....Appellant versus KRBL INFRASTRUCTURE LTD .....Respondent Advocates who appeared in this case For the Appellant : Mr. Abhishek Maratha, SSC, Mr. Apoorv Aggarwal, JSC, Mr. Parth Samwal, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha and Ms. Muskan Goel, Advocates.. For the Respondent : Mr. Sachit Jolly, Senior Advocate with Ms. Mansha Anand, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT V. KAMESWAR RAO, J. 1. This appeal has been filed by the appellant/Revenue under Section 260A of the Income Tax Act, 1961 (the Act, hereinafter) against the order dated 08.06.2024 passed by the Income Tax Appellate Tribunal, (“ITAT”) in ITA No.3963/DEL/2019 for the Assessment Year (AY) 2014-15 whereby 2. At the outset, it may be stated that though the ITAT was concerned with two appeals being ITA No.3962/DEL/2019 and ITA 3963/DEL/2019 both relating to AY 2014-15. The subject matter of this appeal as is noted from the prayer clause is only in respect of the decision of the ITAT in ITA No.3963/DEL/2019