2023 (5) TMI 373

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....ON'BLE MR. JUSTICE M.R. SHAH AND HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Appellant(s) Mr. N Venkataraman, A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. Raj Bahadur Yadav AOR Mr. S A Haseeb, Adv. Mr. Zoheb Hussain, Adv. Mrs. Gargi Khanna, Adv. Mrs. Niranjna Singh, Adv. Mr. Aakansha Kaul, Adv. Mr. Vijaynand Tripathi, Adv. Mr. Vivasvan Gautam, Adv. For Respondent(s) Mr. Rameshwar Prasad Goyal, AOR ....

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....as such, the assessments under Section 153-C of the Act are rightly set aside by the High Court. However, Shri N Venkataraman, learned ASG appearing on behalf of the Revenue, taking the clue from some of the observations made by this Court in the recent decision in the case of Principal Commissioner of Income Tax, Central -3 Vs. Abhisar Buildwell P. Ltd., Civil Appeal No. 6580/2021, more particula....