2023 (10) TMI 514

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....Khorana, Advs. For the Respondent : Mr Zoheb Hossain, Sr. Standing Counsel with Mr Sanjeev Menon, Jr Standing Counsel. ORDER RAJIV SHAKDHER, J.: 1. This appeal concerns Assessment Year (AY) 1991-92. Via the instant appeal, the appellant/assessee seeks to assail the order dated 28.04.2006 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"] in ITA No. 323/Del/95. 1.1 The impugn....

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....iture?" 3. We have dealt with pari materia substantial questions of law while deciding ITA No.1398/2006, concerning AY 1992-93, which was treated as the lead matter with the consent of counsels for the parties. 4. We may note that the only difference that obtains in the questions of law framed in ITA No.1398/2006 concerns the quantum of fees paid to the consultant. 4.1. In the instant AY, i.e.....