PR. COMMISSIONER OF INCOME TAX, DELHI-7 vs. M/S QED VENTURE ADVISORS PVT. LTD.

Exemption allowed, subject to all just exceptions.

The application is disposed of. CM APPL. 62953/2025 and CM APPL. 62954/2025

For the reasons stated in the application, the delay of 01 day in filing and 419 days in re-filing the appeal is condoned.

The applications are disposed of. ITA 498/2025

Mr. Puneet Rai, Senior Standing Counsel submits that on identical issue, though relatable to different assessee, this Court has issued notice being ITA no. 160/2025. 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 13:13:20

Issue notice through all permissible modes, returnable on 15.12.2025. V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 08, 2025 ss 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 13:13:20