THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 141/2023

THE PR. COMMISSIONER OF INCOME TAX -6..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel.

versus

MARUTI SUZUKI INDIA LTD.

..... Respondent

Through: Ms Kavita Jha, Advocate.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

13.03.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 11606/2023 [Application filed on behalf of the appellant seeking condonation of delay of 40 days in filing the appeal] 1. This is an application moved on behalf of the appellant/revenue, seeking condonation of delay in filing the appeal. 2. According to the appellant/revenue, there is delay of 40 days. 3. Having regard to the extent of delay, which is not large, we are inclined to condone the same. 4. The delay is, accordingly, condoned. 5. The application is disposed of.

ITA 141/2023

page 1 of 3

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 14:30:31

CM APPL. 11607/2023 [Application filed on behalf of the appellant seeking condonation of delay of 275 days in re-filing the appeal] 6. This is an application moved on behalf of the appellant/revenue. Via the application, the appellant/revenue seeks condonation of delay in re-filing the appeal. 7. According to the appellant/revenue, there is delay of 275 days. 8. Since this is a delay in re-filing the appeal, Ms Kavita Jha, who appears on behalf of the respondent/assessee, does not oppose the prayer made in the application. 9. Accordingly, for the reasons given in the application, the delay is condoned. 10. The application is disposed of. ITA 141/2023 11. Ms Jha fairly states that the issue on merits is pending consideration before this court in ITA 195/2017. 12. The issue on merits concerns creation of provisional liability for foreseen price increase vis-à-vis original equipment components. 13. We may also note that the record shows that the Income Tax Appellate Tribunal recalled its original decision dated 17.10.2018, as it had noticed a corrigendum order dated 12.07.2018 passed vis-à-vis Assessment year 2008-2009. Via this corrigendum, it had corrected its earlier order dated 09.11.2017. 14. Issue notice. 14.1 Ms Jha accepts notice on behalf of the respondent/assessee.

ITA 141/2023

page 2 of 3 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 14:30:31

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

MARCH 13, 2023 / tr

Click here to check corrigendum, if any

ITA 141/2023

page 3 of 3 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 14:30:31