2023 (4) TMI 319

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....For the Petitioner(s) : Mr. V Lakshmikumaran, Adv., Ms. Charanya Lakshmikumaran, AOR, Ms. Apeksha Mehta, Adv., Ms. Neha Choudhary, Adv., Ms. Falguni Gupta, Adv., Mr. R. K. Raizada, Sr. Adv., Mr. Bhakti Vardhan Singh, AOR, Mr. Ajay Prajapati, Adv., Ms. Anamika Agarwal, Adv., Ms. Harshita Raghuvanshi, Adv., Mr. Prakash Gautam, Adv., Mr. Aditya Kumar Dube, Adv., Mr. Ram Shiromani Yadav, Adv., Mr. Nag....

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....r the notice was the judgment of this Court in "State of Punjab and Others vs. Nokia India Pvt. Ltd." [2014 16 SCC 410] which had inter alia ruled that a phone charger and cellphone were not a composite unit as they were capable of being sold separately and could be used independently of each other. The re-opening of the assessment under Section 27 was not justified, as concluded by the High Court....