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

$~29 & 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 12.09.2025 ITA 415/2025 ITA 416/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr Sanjay Kumar, SSC, Ms Monica Benjamin and Ms Esha, JSCs. versus CASIO INDIA COMPANY PVT. LTD. .....Respondent Through: Mr Kamal Sawhney and Mr Puru Medhira, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MS. JUSTICE RENU BHATNAGAR V. KAMESWAR RAO, J. (ORAL) CM APPL. 57852/2025(condn of delay in re-filing) in ITA 415/2025 CM APPL. 57855/2025 (condn of delay in re-filing) in ITA 416/2025 1. For the reasons stated in the applications, the delay of 1177 days in re-filing the captioned appeals stands condoned. 2. The applications stand disposed of. CM APPL. 57851/2025(Exemption) in ITA 415/2025 CM APPL. 57854/2025(Exemption) in ITA 416/2025 3. Exemptions are allowed, subject to all just exceptions. 4. The applications stand disposed of. ITA 415/2025; ITA 416/2025 5. The challenge in these appeals is to the common order dated 24.02.2020 passed by the learned Income Tax Appellate Tribunal (ITAT) 14. 6. In so far as these appeals are concerned, same relate to the AY 2012- 13 and 2013-14. As far as the appeal a