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2023 (1) TMI 74

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....) for Special Leave to Appeal (C) No(s). 22797/2017 - -<br>Income Tax<br>Hon&#39;ble Mr. Justice M.R. Shah And Hon&#39;ble Mr. Justice Krishna Murari For the Petitioner(s) : Mr. C.S. Aggarwal, Sr. Ad....

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....d Senior Advocate, appearing for the petitioner and Mr. N. Venkataraman, learned ASG, appearing for the Revenue and having gone through the impugned judgment and order passed by the High Court and the....