2023 (5) TMI 968

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....me Tax<br>DHIRAJ SINGH THAKUR AND KAMAL KHATA , JJ. Mr. Saurabh Soparkar, Senior Advocate a/w Mr. Sanket Bora & Ms Vidhi Punmiya i/b SPCM Legal, Advocates for the Applicant/Appellant Mr. Suresh Kumar, Advocate for the Respondent ORDER P. C : The present appeal has been fled under Section 260A of the Income Tax Act, 1961 ("the Act") against the order dated 01st April, 2022 passed by the Inc....