Principal Commissioner Of Income Tax - 1 v. M/S Clix Finance India Pvt. Ltd. (Earlier Known As Ge Capital Services India Ltd.)

$~79 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 269/2024 PRINCIPAL COMMISSIONER OF INCOME TAX -1 ..... Appellant Through:

Mr. Prashant Meharchandani, Sr. SC alongwith Mr. Akshat Singh, Jr. SC with Ms. Ritika Vohra and Mr. Utkarsh Kandpal, Advocates

Versus

M/S CLIX FINANCE INDIA PVT. LTD. (EARLIER KNOWN AS GE CAPITAL SERVICES INDIA LTD.) ..... Respondent Through:

Mr. Sachit Jolly, Ms. Disha Jham and Mr. Devansh Jain, Advocates

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 10.05.2024 CM APPL 27912/2024 (Delay in filing) and CM APPL 27913/2024 (Delay in re-filing) Bearing in the mind the disclosures made, the delay of 05 days in filing the appeal and the delay of 130 days in re-filing the appeal is condoned.

The applications shall stand disposed of.

ITA 269/2024 1.

We take note of the judgment rendered on ITA 946/2019 in which the appellant had sought to canvass an identical question. 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 15/05/2024 at 11:48:49

2.

That appeal has come to be dismissed in terms of our order dated 02 November 2023.

3.

In view of the aforesaid and following the aforesaid decision, we dismiss the instant appeal.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

MAY 10, 2024 p'ma 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 15/05/2024 at 11:48:49