2023 (6) TMI 1141

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....Hon'ble Mr. Justice M.R. Shah And Hon'ble Mr. Justice C.T. Ravikumar For the Petitioner(s) : Mr. N Venkatraman, A.S.G., Mr. Raj Bahadur Yadav, AOR, Mrs. Apoorv Kurup, Adv., Mr. P V Yogeshwaran, Adv., Mrs. Ruchi Gaur Narula, Adv., Mrs. Anita Sahni, Adv. And Mr. Shashank Bajpai, Adv. For the Respondent(s) : Mr. Hardik Virendrakumar Vora, Adv., Ms. Neelam Singh, AOR, Mr. Sameer Singh, A....

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....eals is squarely covered against the Assessee and in favour of the Revenue in view of the aforesaid decision of this Court. Shri Hardik V. Vora, learned counsel appearing on behalf of the respondent/Assessee has fairly conceded before this Court that the issue involved in the present appeals is squarely covered against the Assessee and in favour of the Revenue in view of the aforesaid decision of ....