Principal Commissioner Of Income Tax -10 Delhi v. Sam Overseas
High Court
11 Sep 2025 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
Principal Commissioner Of Income Tax -10 Delhi v. Sam Overseas
Date of order
11 Sep 2025
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Principal Commissioner Of Income Tax -10 Delhi v. Sam Overseas, the High Court (2025) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~67
IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 408/2025
PRINCIPAL COMMISSIONER OF INCOME TAX -10 DELHI
.....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal, Mr. Parth Samwal, JSCs with Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskan Goel, Mr. Himanshu Gaur and Mr. Nischay Purohit, Advs. Apoorv Agarwal, Mr. Parth Samwal, JSCs with Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskan Goel, Mr. Himanshu Gaur and Mr. Nischay Purohit, Advs.
versus
SAM OVERSEAS
.....Respondent
Through: Mr. Uma Shankar, Adv.
CORAM:
HON'BLE MR. JUSTICE V. KAMESWAR RAOHON'BLE MR. JUSTICE VINOD KUMAR
O R D E R11.09.2025
%
CM APPL. 57407/2025 (Exemption)
1.Exemption allowed, subject to just exceptions.
2.The application stands disposed of.
CM APPL. 57405/2025 and CM APPL. 57406/2025 (Delay)
3. For the reasons stated in the applications, delay of 101 days in filing the appeal and delay of 532 days in re-filing the appeal is condoned. the appeal and delay of 532 days in re-filing the appeal is condoned.
4. The applications are disposed of.
ITA 408/2025
5. Mr. Abhishek Maratha, learned Senior Standing Counsel appearing
for appellant states that the appeal needs to be closed on the ground of Low Tax Effect.
6. It is ordered accordingly.
V. KAMESWAR RAO, J
SEPTEMBER 11, 2025cd
VINOD KUMAR, J
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