CMP No.9720 of 2025 in TCA SR No.20895 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.06.2025 CORAM THE HONOURABLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN CMP No.9720 of 2025 in TCA No.SR 20895 of 2025 Commissioner of Income Tax International Taxation, Chennai – 600 034. Petitioner Vs Watanmal Boolchand Company Ltd C/o. CRBS and Associates LLP Chartered Accountants, No.37, 2nd Street, Alagiri Nagar, Vadapalani, Chennai – 600 026. Respondent For Petitioner: Mr.R.Karthik Senior Standing Counsel For Respondent: Mr.R.Sivaraman __________ https://www.mhc.tn.gov.in/judis CMP No.9720 of 2025 in TCA SR No.20895 of 2025 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Counsel for petitioner states that he has filed a better affidavit affirmed on 9.6.2025, copy whereof has already been served on advocate for respondent along with appeal, etc. 2. Mr.R.Sivaraman appearing on behalf of respondent states that the delay being of 175 days, if the court is inclined to condone the delay, then the rights and contentions of respondent be kept open. 3. Keeping open the rights and contentions of respondent, the delay is condoned. Application is disposed of. Appeal be numbered and listed for admission on 12.06.2025 in the afternoon session. (K.R.SHRIRAM, C.J.) (SUNDER MOHAN, J.) 10.06.2025 sasi __________ https://www.mhc.tn.gov.in/judis