2023 (8) TMI 1545

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....a Sinha, Advocate For the Respondent : None ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE 1. The appeal is filed against the order of the Tribunal setting aside an order under Section 143(3)/147 of the Income Tax Act, 1961. 2. The assessee had initially moved the High Court relying on the decision of the Hon'ble Supreme Court in Assistant Commissioner of Income-Tax v. Hotel Blue Moon [(2010....