The Commissioner Of Income Tax - ... vs Berlian Mcdermott Sdn.Bhd on 6 August, 2025

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Delhi High Court - Orders

The Commissioner Of Income Tax - ... vs Berlian Mcdermott Sdn.Bhd on 6 August, 2025

Bench: V. Kameswar Rao

                          $~110
                          *     IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +     ITA 272/2025
                                THE COMMISSIONER OF INCOME
                                TAX - INTERNATIONAL TAXATION -1
                                                                            .....Appellant
                                              Through: Mr. Ruchir Bhatia, SSC with Mr.
                                                       Anant Mann, JSC & Ms.Aditi
                                                       Sabharwal, Advocate

                                                                  versus

                                    BERLIAN MCDERMOTT SDN.BHD.
                                                                                                           .....Respondent
                                                                  Through:            Mr Salil Kapoor, Ms Soumya Singh,
                                                                                      and Ms Ananya Kapoor, Advocates.

                              CORAM:
                              HON'BLE MR. JUSTICE V. KAMESWAR RAO
                              HON'BLE MR. JUSTICE VINOD KUMAR
                                              ORDER

% 06.08.2025 CM APPL. 47954/2025(filing) CM APPL. 47955/2025(re-filing)

1. For the reasons stated in the applications, the delay of 287 days in re- filing and delay 181days in filing the captioned appeal stand condoned.

2. The applications stand disposed of.

ITA 272/2025

3. Mr Ruchir Bhatia, learned Sr Standing Counsel for the Revenue states that as the final assessment order depicts Document Identification Number (DIN), the same could not have been set aside as has been done by the Income Tax Appellate Tribunal (ITAT) by the impugned order.

4. He states that similar issue is pending for consideration in ITAs No.271/2024 and 274/2024 and the next date of hearing is fixed as 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 11/08/2025 at 21:49:58 17.11.2025. He also states that the issue is also pending adjudication before the Supreme Court in Special Leave Petition (Civil) Diary No.46964/2023 captioned The Commissioner of Income Tax v. Brandix Mauritius Holdings Limited.

5. Noting the above submissions, renotify on 17.11.2025.

V. KAMESWAR RAO, J VINOD KUMAR, J AUGUST 06, 2025 M 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 11/08/2025 at 21:49:58

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Delhi High Court - Orders