PR. COMMISSIONER OF INCOME TAX-1 vs ASHUTOSH DEVELOPERS P. LTD

$~61, 62 and 69 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 15.10.2025 ITA 522/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Indruj Singh Rai SSC, Mr. Sanjeev Menon, Mr. Rahul Singh JSC and Mr. Gaurav Kumar, Adv. versus ASHUTOSH DEVELOPERS P. LTD .....Respondent Through: Mr. Gautam Jain and Mr. Manish Yadav, Advs. 62 ITA 523/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant Through: Mr. Indruj Singh Rai SSC, Mr. Sanjeev Menon, Mr. Rahul Singh JSC and Mr. Gaurav Kumar, Adv. versus M/S SHIVGORI BUILDERS PVT. LTD .....Respondent Through: Mr. Gautam Jain and Mr. Manish Yadav, Advs. 69 ITA 530/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Indruj Singh Rai SSC, Mr. Sanjeev Menon, Mr. Rahul Singh JSC and Mr. Gaurav Kumar, Adv. versus M/S MDLR RESORTS PVT. LTD .....Respondent Through: Mr. Gautam Jain and Mr. Manish Yadav, Advs. 1. For the reasons stated in the application, the delay of 807, 806 and 807 days in re-filing ITA 522/2025, ITA 523/2025 and ITA 530/2025 respectively, is condoned. 2. The applications stand disposed of. ITA 522/2025 ITA 523/2025 ITA 530/2025 3. At the outset, Mr. Indruj Singh Rai, Senior Standi