WOODLAND (AERO CLUB) PRIVATE LIMITED vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49(1), NEW DELHI

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 08.09.2025 ITA 267/2023 WOODLAND (AERO CLUB) PRIVATE LIMITED ..... APPELLANT versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49(1), NEW DELHI ..... RESPONDENT Advocates who appeared in this case For the Appellant : Mr. S. Ganesh, Sr. Adv. with Mr. Anukalp Jain, Mr. Abhijit Mittal, Mr. Anukalp Jain, Ms. Nishtha Nanda & Ms. Shaivya Singh, Advs. For the Respondent : Mr. Siddhartha Sinha, SSC. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT V KAMESWAR RAO, J. 1. The present appeal has been filed under Section 260A of the Income Tax Act, 1961 ("the Act‖ hereinafter), challenging the order dated 09.01.2023 passed by the Income Tax Appellate Tribunal ("ITAT‖ hereinafter) in ITA No.2293/DEL/2022 filed by the Revenue (respondent herein) in respect of Assessment Year (AY) 2019-20. 2. The appellant is a Partnership Firm engaged in the business of manufacturing, supply and export of leather products like leather shoes, leather garments under the name of Woodland. 3. On 30.11.2019 the appellant filed its return of income of ₹15,78,68,550/- electronically for assessment year 2019-20 under S