LAWS(SC)-2025-12-80

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO Vs. COMMISSIONER OF INCOME TAX-III N.D.

Decided On December 19, 2025
Sharp Business System Thr. Finance Director Mr. Yoshihisa Mizuno Appellant
V/S
Commissioner Of Income Tax-Iii N.D. Respondents

JUDGEMENT

(1.) Delay in filing SLP(C) Diary No. 22308/2022 is condoned.

(2.) I.A. No. 114870/2022 is allowed.

(3.) Leave granted in SLP(C) No. 16277/2014, SLP(C) No. 24756/2014, SLP(C) No. 719/2020 and SLP(C) No.__/2025 (arising out of Diary No. 22308/2022).