2023 (7) TMI 1471

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....d 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 that there were cross appeals filed in AYs 200....

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....ssem 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 Commissioner of Income Tax, (2015) 55 Taxmann.com 361(SC). 6. Mr Chawla say....