VIBHU BAKHRU, J. (ORAL)

CM APPL. 37712/2025 & CM APPL. 37713/2025

1. For the reasons stated in the applications, the delays in re-filing and filing the captioned appeal stand condoned.

2. The applications are disposed of.

ITA 192/2025

3. The Revenue has filed the present appeal under Section 260A of the Signature Not Verified Digitally Signed ITA No.192/2025 Page 1 of 6 Income Tax Act, 1961 [the Act], inter alia, impugning an order dated 30.06.2023 [impugned order] passed by the learned Income Tax Appellate Tribunal [ ITA T] in ITA No.9342/Del/2019 captioned ACIT Circle-25 (2) v. Thomson Press (India) Limited, in respect of Assessment Year [AY] 2014- 15

4. The Revenue had preferred the aforesaid appeal against the order dated 27.09.2019 passed by the Commissioner of Income Tax (Appeals)– 9, New Delhi [CIT(A)] whereby the Assessee’s appeal against an order dated 05.12.2018 passed under Section 147 of the Act read with Section 143(3) of the Act was partly allowed.

5. The controversy in the present case relates to the addition of ₹20.00 Crores made by the Assessing Officer [AO] under Section 50C of the Act. The said addition relates to the transaction between M/s. Living Media India Limited