2022 (10) TMI 499

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....br>Hon'ble Mr. Justice M.R. Shah And Hon'ble Mr. Justice Krishna Murari For the Petitioner(s) : Mr. Zoheb Hussain, Adv., Ms. Rekha Pandey, Adv., Mr. Rupesh Kumar,Adv., Mr. Adit Khorana, Adv., Mr. Shubhendu Anand, Adv. And Mrs. Anil Katiyar, AOR For the Respondent(s) : Mr. Siddharth Ranka, Adv., Mr. A. Karthik, AOR And Mr. Arsh Khan, Adv. ORDER Leave granted. 1. Feeling aggri....

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.... Section 10(20) of the Income Tax Act, 1961, the High Court is not justified in dismissing the appeals by granting the benefit to the respondent/Assessee under Section 10(20) of the IT Act. Under the circumstances, the impugned judgment and orders passed by the High Court are unsustainable and the matters are to be remanded to the High Court to consider the appeals afresh in accordance with law an....