$~8-11, 32-41, 113, 117 & 118 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 725/2025 + ITA 726/2025

11 + ITA 727/2025

32 + ITA 697/2025

33 + ITA 698/2025

34 + ITA 700/2025

35 + ITA 701/2025

36 + ITA 702/2025

37 + ITA 703/2025

38 + ITA 708/2025

39 + ITA 709/2025

40 + ITA 710/2025

41 + ITA 712/2025

113 + ITA 758/2025

117 + ITA 762/2025

118 + ITA 763/2025 PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Gibran, JSCs, and Mr.

Rishabh Nangia, Adv.

versus NEERA WIG .....Respondent Through: Mr. Sachit Jolly, Sr. Adv. with Ms Shreya Jain, Mr. Gaurav Tanwar, Ms Sonu Wing Mr. Abhyudaya Shankar Bajpai and Ms Manvi, Advs.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 18.12.2025 CM APPL. 80129/2025 (Exem.) in ITA 758/2025 CM APPL. 80172/2025 (Exem.) in ITA 762/2025 CM APPL. 80226/2025 (Exem.) in ITA 763/2025

1. Exemption is allowed, subject to all just exceptions.

2. The applications are disposed of.

CM APPL. 80130/2025 (delay in filing) in ITA 758/2025 CM APPL. 80173/2025 (delay in filing) in ITA 762/2025 CM APPL. 80227/2025 (delay in filing) in ITA 763/2025

3. For the reasons stated in the applications, th