2023 (10) TMI 977

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....ram (Advocate)-Ld.AR For the Respondent : Shri Nandakumar (CIT)-Ld. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of final assessment order passed by Ld. Assessing Officer, [AO] u/s. 143(3) r.w.s 147 r.w.s 144C(13) of the Act on 27-01-2023 pursuant to the directions of Ld. Dispute Resolution Panel-2, Bengaluru u/s ....

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....ore this Tribunal wherein the appeals have been allowed by the Tribunal on legal grounds as well as on merits vide IT(TP) Nos.18/Chny/2021 & ors., common order dated 04-05-2023. A copy of the same has been placed on pages nos. 331 to 399 of the paper-book. This position could not be controverted by revenue before us. The Ld. AR pleaded that the issue is squarely covered in assessee's favor. 4. Up....