2024 (2) TMI 407

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....titioner : Mr. N Venkatraman, A.S.G. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Shashank Bajpai, Adv. Mr. V C Bharathi, Adv. Mr. Prashant Singh Ii, Adv. Mr. Udai Khanna, Adv. Mr. Harish Pandey, Adv. Mr. Raman Yadav, Adv. Mr. Abhas Upmanyu, Adv. For the Respondent : Ms. Mahua Kalra, AOR Mr. Mayank Nagi, Adv. Ms. Husnal Nagi, Adv. Mr. Tarun Singh, Adv. ORDER SLP(C) No . 18572/20....

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....r the respondent and perused the material on record. During the course of submissions, our attention was drawn to the fact that this Court, in an identical matter in C.A. No.6226/2013 [Dy. Commissioner of Income Tax vs. M/s Munjal Auto Industries Limited] along with other connected civil appeals, upheld the order of the Gujarat High Court passed in Tax Appeal Nos.450/2012, 451/2012 and 453/2012 d....

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.... Industries Limited (supra) which order was sustained by this Court in C.A. No.6226/2023 by placing reliance on another judgment of this Court in M/s Chaphalkar Brothers, Pune. Therefore, the said direction may also be issued in the instant special leave petitions also. Per contra, learned counsel appearing for the respondent assessee however, drew our attention to another judgment of Gujarat Hig....