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$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 680/2023
THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant
Through: Mr Ruchir Bhatia, Sr. Standing
Counsel with Ms Deeksha Gupta,
Advocate.
versus
OXYGEN BUSINESS PARK PVT. LTD (FORMERLY KNOWN
AS ACHVIS SOFTECH PVT. LTD.) ..... Respondent Through: Mr Ajay Vohra, Sr. Advocate with Mr Rohit Jain, Mr Aniket D. Agrawal and Mr Samarth Chaudhari, Advocates.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
O R D E R %
04.12.2023 [Physical Hearing/Hybrid Hearing (as per request)]
CM APPL. 62183/2023 [Application filed on behalf of the appellant seeking condonation of delay of 450 days in re-filing the appeal] 1. This is an application moved on behalf of the appellant/revenue, seeking condonation of delay in re-filing the appeal. 2. Although the delay is substantial, since we have heard the appeal on merits, we are inclined to condone the delay. ITA 680/2023
1/2 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 13:31:39
We may note that Mr Ajay Vohra, senior advocate, who appears on behalf of the respondent, has no objection to the Court condoning the delay in re-filing. 4. It is ordered accordingly. 5. The application is disposed of. ITA 680/2023 6. At the outset, Mr Ruchir Bhatia, learned standing counsel, who appears on behalf of the appellant, says that the following proposed question is not pressed given the facts obtaining in the present case. “Whether the scope of assessment under section 153A extends to income unearthed on the basis of statements recorded during post search proceedings?”
Arguments heard with regard to the second proposed question of law. 8. We have perused the record. Judgment in the matter is accordingly reserved.
RAJIV SHAKDHER, J
GIRISH KATHPALIA, J DECEMBER 4, 2023/as
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ITA 680/2023
2/2 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 13:31:39