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2024 (2) TMI 895

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....Arising out of SLP(C) No.9071/2018) CIVIL APPEAL NO(S). OF 2024 (Arising out of SLP(C) No(s). of 202 4 ) [Diary No(s). 21997/2019] CIVIL APPEAL NO(S). OF 2024 (Arising out of SLP(C) No(s).2317/2018) HON'BLE MR. JUSTICE SURYA KANT And HON'BLE MR. JUSTICE K.V. VISWANATHAN For the Petitioner : Mr. N Venkatraman, A.S.G. Ms. Nisha Bagchi, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mrs. Rekha Pandey....

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....oni Bhuyan, AOR ORDER 1. Delay condoned. 2. Leave granted. 3. We have heard learned Additional Solicitor General of India on behalf of the appellant(s) and learned senior counsels/counsels on behalf of the respondent-assessees at a considerable length. The records have been perused. 4. We find that (i) the principles laid down by this Court in Ajmera Housing Corporation and another vs. Commi....