# PR. COMMISSIONER OF INCOME TAX-1 vs CASIO INDIA COMPANY PVT. LTD.

Court: Delhi High Court
Date: 2025-10-09
Citation: ITA-505/2025 2025:DHC:8968-DB
Petitioner: PR. COMMISSIONER OF INCOME TAX-1
Respondent: CASIO INDIA COMPANY PVT. LTD.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/VKR09102025ITA5052025_151022.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 09.10.2025 ITA 505/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Sanjay Kumar, SSC, Ms. Monica Benjamin, JSC, Ms. Easha, JSC. versus CASIO INDIA COMPANY PVT. LTD. .....Respondent Through: Mr. Kamal Sawhney, Mr. Puru Medhira, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) CM APPL. 63334/2025(condonation) 1. For the reasons stated in the application, the delay of 980 days in re- filing the appeal is condoned. 2. The application stands disposed of. ITA 505/2025 3. This appeal lays a challenge to an order dated 19.07.2022 passed by the Income Tax Appellate Tribunal (‘Tribunal’) whereby the Tribunal has decided the appeal filed by the respondent/assessee by primarily relying upon the decision of a Co-ordinate Bench of the Tribunal and allowed the appeal filed by the respondent/assessee. The same relates to the Assessment 18. 4. We have been informed by the counsel for the appellant/revenue that two ITAs bearing number 211/2022 and 67/2022 relating to the same assessee but for the AYs 2011-12 and 2015-16 respectively, have been decided by this Court 

https://niyam.ai/judgements/high-court/2025/october/pr-commissioner-of-income-tax-1-vs-casio-india-company-pvt-ltd