PR COMMISSIONER OF INCOME TAX CENTRAL 2 vs M/S. BELIEVE CONSTRUCTIONS P. LTD

Judgment text excerpt

$~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 29.10.2025 + ITA 555/2025 PR COMMISSIONER OF INCOME TAX CENTRAL 2 .....Appellant Through: Mr. Indruaj Singh Rai, SSC, Mr.Sanjeev Menon, Mr. Rahul Singh, JSCs and Mr. Gaurav Kumar, Advocates versus M/S. BELIEVE CONSTRUCTIONS P. LTD .....Respondent Through: Mr Gautam Jain and Mr Manish Yadav, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) CM APPL. 67120/2025 (condn of delay in re-filing) 1. For the reasons stated in the application, the delay of 812 days in re- filing the appeal stands condoned. 2. The application is disposed of. ITA 555/2025 3. This appeal is filed under Section 260A of the Income Tax Act, 1961 Signature Not Verified Signed By:PRADEEP ITA 555/2025 Page 1 of 12 SHARMA Signing Date:30.10.2025 15:12:24 (‘the Act’ in short) lay challenge to the common order dated 08.02.2023 passed by the Income Tax Appellate Tribunal (‘ITAT’ in short) in ITA No.3084/Del/2016 as also CO No.261/Del/2016 in respect of Assessment Year (AY) 2007-08. 4. Mr. Indruj Singh Rai, learned Senior Standing Counsel appearing for the appellant/Revenue states that the questions involved in these appeals are squarely covered by the earlier orders of this Court in Pr. Commissioner of Income Tax, Central Circle-02 v. M/s MDLR Hotels Pvt Limited dated 30.07.2024 in ITA No.593/2023 & other connected matters and in Pr Commissioner of Income Tax Central-2 v. M/s King Buildcon Pvt Limited in ITA No.754/2024 decided vide order dated 17.12.2024, which followed the conclusion drawn by this Court in ITA No.593/2023. 5. He submits that the Revenue has proposed similar substantial questions of law in this appeal, as were in ITA No.593/2023 & other connected matters and this