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2023 (8) TMI 165

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....Nos. 470-472/2022, C.A. No. 405/2022, SLP(C) No. 21595/2022, C.A. No. 9063/2022, C.A. No. 766/2023, SLP(C) No.21162/2022, SLP(C) No. 4132/2023, SLP(C) No. 5238/2023, SLP(C) No. 5177/2023 B. V. NAGARATHNA And UJJAL BHUYAN , JJ. ORDER Learned counsel appearing for the appellant/assessee(s) submitted that in view of paragraph 21 of the order dated 19.04.2023 passed by a Coordinate Bench of this Co....