2023 (7) TMI 1473

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....sel with Ms Pratishtha Chaudhary and Mr Aditya Gupta, Advs. For the Respondent : Mr. Rajan Bhatia, Advocate. ORDER [Physical Hearing/Hybrid Hearing (as per request)] 1. This appeal concerns Assessment Year (AY) 2006-07. 2. Via this appeal, a challenge is laid to the order dated 07.11.2017, which concerns not only AY 2006-07, but also relates to AYs 2005-06 and 2007-08. 3. Insofar....

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....learned senior standing counsel, who appears on behalf of the appellant/revenue, informs us that both the questions are covered in favour of the respondent/assessee. 5. Insofar as question no.(i) is concerned, we are told that it is covered by the judgment of the Supreme Court in Taparia Tools Ltd. vs. Joint Commissioner of Income Tax, (2015) 55 Taxmann.com 361(SC). 6. Mr Chawla says that th....