2023 (7) TMI 1471

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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) 2005-06. 2. Via this appeal, a challenge is laid to the order dated 07.11.2017, which concerns not only AY 2005-06, but also relates to AYs 2006-07 and 2007-08. We may note t....

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....scertained liability - moreover the same was adhoc?" 4. Mr Assem Chawla, 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 Commissione....