Commissioner Of Income Tax v. Laserwords Us Inc

CMP No.5196 of 2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.06.2025

CORAM

THE HONOURABLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN CMP No.5196 of 2025 and TCA No.SR 176088 of 2024 Commissioner of Income Tax International Taxation, Chennai - 600 034 Petitioner(s) Vs Laserwords US Inc.

C/p. SPI Technologies India Pvt Ltd, Gothi Industrial Estate, RS Nos.415 and 416, Vazhuduvur Road, Kurumbapet Revenue Village, Puducherry - 605 009 Respondent(s) For Petitioner(s):

Mr.R.Karthik For Respondent(s):

Mr.N.V.Balaji __________ https://www.mhc.tn.gov.in/judis

CMP No.5196 of 2025

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Shri Balaji, who takes notice on behalf of respondent, leaves it to the court, though he submits that the reasons are not properly explained.

2. Shri Karthik states the delay was in re-presenting the appeal and not in filing the appeal and, therefore, requests relying on his own affidavit to condone the delay.

3. We condone the delay. Application is disposed of. Appeal be listed for admission on 24.6.2025.

(K.R.SHRIRAM, C.J.) (SUNDER MOHAN, J.) 17.06.2025 sasi __________ https://www.mhc.tn.gov.in/judis