2024 (12) TMI 206

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....27/2018) CIVIL APPEAL NO. /2024 (@SLP(C) No. /2024) (@Diary No(s). 22703/2018) - -<br>Income Tax<br>HON&#39;BLE MRS. JUSTICE B.V. NAGARATHNA And HON&#39;BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH For the Petitioner : Mr. N Venkatraman, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Udai Khanna, Adv. Ms. Monica Benjamin, Adv. Ms. Anita Sahni, Adv. Mr. Apoorv Kurup, Adv. Mr. Ashok Panigrahi , Adv For the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hese appeals are also identical with the controversy that was raised in the matters arising out of SLP(C) No.12252/2018 and Special Leave Petition (C) No.23739/2018, these appeals could be, accordingly, disposed of. For ease of reference the order dated 08.09.2022 in the aforesaid Civil Appeals is extracted as under: "Leave granted. 1. Feeling aggrieved and dissatisfied with the impugned judg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the High Court is not justified in dismissing the appeals by granting the benefit to the respondent/Assessee under Section 10(20) of the IT Act. Under the circumstances, the impugned judgment and orders passed by the High Court are unsustainable and the matters are to be remanded to the High Court to consider the appeals afresh in accordance with law and on its own merits. 5. In view of the ab....