2023 (6) TMI 617

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....el with Mr Shivansh B. Pandy, Jr Standing Counsel along with Mr Utkarsh Tiwari, Adv Respondent: Mr Rohit Jain and Mr Aniket D. Agrawal, Advs. ORDER RAJIV SHAKDHER,J.: (ORAL) CM No.17389/2023 [Application filed on behalf of the appellant seeking condonation of delay of 49 days in filing the appeal] 1. This is an application moved on behalf of the appellant/revenue seeking condonation....

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....ent/assessee. 9. This issue is covered against the appellant/revenue by the judgment rendered by this court in Joint Investments Pvt. Ltd. v. Commissioner of Income Tax, (2015) 372 ITR 694 (Delhi) wherein, inter alia, the following observations have been made : "9. .... The third, and in the opinion of this court, important anomaly which we cannot be unmindful is that whereas the entir....