2025 (9) TMI 1137

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....ar, SSC, Ms Monica Benjamin and Ms Esha, JSCs. For the Respondent Through: Mr Kamal Sawhney and Mr Puru Medhira, Advocates. V. KAMESWAR RAO, J. (ORAL) CM APPL. 57852/2025 (condn of delay in re-filing) in ITA 415/2025 CM APPL. 57855/2025 (condn of delay in re-filing) in ITA 416/2025 1. For the reasons stated in the applications, the delay of 1177 days in re-filing the captioned appea....

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....ned, the same has been decided by this Court in two appeals being ITA No.211/2022 and ITA No. 67/2022 captioned Pr Commissioner of Income Tax-1 v. Casio India Company Private Limited. The ITA No.211/2022 arose from the same impugned order, wherein in paragraph no.1 onwards the Court has stated as under:- "1. These appeals have been preferred challenging the decision of the Income Tax Appe....

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....order in accordance with the directions framed by the Dispute Resolution Panel. 3. The respondent-assessee, being aggrieved by the order of the AO, had approached the Tribunal which had come to pass orders in its favour and directed the deletion of adjustment of AMP. 4. Identical issues were being considered in ITA 67/2022 pertaining to AY 2015-16. These appeals came to be admitt....

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.... 5. We have been informed by learned counsels for parties that the issues forming subject matter of consideration in these appeals have already been considered and disposed of by this Court in the case of the respondent-assessee itself in Deputy Commissioner of Income Tax-5(2) v. Casio India Company and where we had held as follows: "The Revenue has preferred the present appeal to....