2022 (5) TMI 122

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....r. Justice Uday Umesh Lalit And Hon'ble Mr. Justice S. Ravindra Bhat For the Appellant(s) : Mr. Arvind P. Datar, Sr. Adv., Mr. Sachit Jolly, Adv., Mr. Rohit Garg, Adv., Ms. Disha Jham, Adv., Ms. Mehak Sachdeva, Adv., Mr. Sohum Dua, Adv. And Ms. B. Vijayalakshmi Menon, AOR For the Respondent(s) : Mr. N. Venkataraman, ASG, Mr. A.K. Panda, Sr. Adv., Mr. H.R. Rao, Adv., Mr. V. Chandrashekhar....

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....ssessee as well as the revenue to agitate all the issues before the Commissioner of Income Tax (Appeals) in the pending appeals. Let those issues be considered by the Commissioner of Income Tax (Appeals) without being influenced by any of the observations made by the High Court in the order presently impugned. Considering the nature of circumstances, we may direct the Commissioner of Income ....