2023 (8) TMI 1082

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....pta, Sr Standing Counsel with Mr Shivendra Singh and Mr Puneett Singhal, Standing Counsels. For the Respondent Through: None. RAJIV SHAKDHER, J. (ORAL): CM No.41738/2023 in ITA 451/2023 CM No.41740/2023 in ITA 452/2023 1. Allowed, subject to just exceptions. CM No.41739/2023 in ITA 451/2023 CM No.41741/2023 in ITA 452/2023 [Applications filed on behalf of the appellant/revenue....

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....ot dispute the fact that the appeal concerning substantive addition is pending adjudication before the Income Tax Appellate Tribunal [in short, "Tribunal"]. 9. It is, however, Mr Gupta's contention that the additions made vis-à-vis the respondent/assessee, albeit, on protective basis which were the subject matter of the appeal before the Tribunal could have been kept pending instead of b....