2022 (5) TMI 120

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....hna For the Petitioner(s) : Mr. Ajay Vohra, Sr. Adv., Ms. Kavita Jha, AOR, Mr. Rohit Jain, Adv., Mr. Aniket D. Agarwal, Adv. For the Respondent(s) : Mr. C.K. Sharma, Adv., Mr. Shyam Gopal, Adv., Mr. Sudhanshu Prakash, Adv., Mr. Udai Khanna, Adv., Mr. Bhuvan Kapur, Adv. And Mr. Raj Bahadur Yadav, AOR ORDER We have heard Mr. Ajay Vohra, learned Senior Counsel for the petitioner and Mr. U....

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.... on behalf of the assessee that the amounts received was capital in nature without any discussion. The High Court also noted that the order passed by the A.O. was unreasoned order. Considering the above, when the Commissioner was of the opinion that the assessment order passed by the A.O. was prejudicial to the interest of the Revenue, it cannot not be said that the CIT committed any error and/or ....