COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-1, NEW DELHI vs. DENSO INTERNATIONAL ASIA CO. LTD.

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ITA - 189 / 2025HC Delhi30 May 20251 pages
For Petitioner: PUNEET RAI
AI SummaryRemanded

What did the High Court hold?

The High Court has not made any decision on the merits of the appeal. The order primarily deals with procedural matters. The Court has granted exemption for certain applications and condoned the delay in re-filing the appeal. The appeal has been listed for a future hearing date, indicating that the substantive issues of the case have yet to be addressed. Therefore, no findings, reasoning, ratio decidendi, or operative directions have been provided in this excerpt.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax (International Tax)-1, New Delhi, against Denso International Asia Co. Ltd. The appeal pertains to the assessment year(s) not specified in the provided text. The specific order or action under challenge and the authority that passed it are also not detailed. The amount in dispute is not mentioned. The procedural history indicates that the appeal was filed with a delay in re-filing, which has been condoned by the High Court. The High Court has listed the appeal for further hearing on August 13, 2025.

What were the issues?

The provided judgment does not contain any specific issues that the Tribunal had to decide, nor does it record any arguments presented by either the assessee or the revenue. Consequently, no questions of law or mixed law and fact, nor any reliance on specific provisions, authorities, circulars, or precedents, are mentioned in the text.

AI-generated summary — verify with the full judgment below

$~44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 189/2025 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-1, NEW DELHI

.....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia & Mr. Gibran, JSCs for Income Tax Deptt.

versus

DENSO INTERNATIONAL ASIA CO. LTD. .....Respondent

Through:

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

30.05.2025 CM APPL. 36376/2025 (Exemption) 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 36377/2025 (Condonation of delay) 3. For the reasons stated in the application, the delay in re-filing the appeal is condoned. 4. The application stands disposed of. ITA 189/2025 5. List on 13.08.2025.

VIBHU BAKHRU, J

TEJAS KARIA, J MAY 30, 2025/ ‘A’

Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:04:36

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