2024 (9) TMI 1697

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....AND THE HON'BLE MR JUSTICE C.M. POONACHA For the Appellant : SRI. S. SHARATH, ADVOCATE For the Respondent : SRI. RAVI RAJ Y.V., ADV. A/W SRI. DILIP. M., ADV. ORAL JUDGMENT (PER: HON'BLE MR JUSTICE S.G. PANDIT) This appeal is by the Assessee challenging the order dated 22.3.2013 in ITA. No. 897/B/2012. 2. Though the appeal is filed raising three questions of law for consid....

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....wered in favour of the Assessee. In view of the same, learned counsel prays for allowing the appeal. 4. Learned counsel Sri. Ravi Raj. Y.V., along with learned counsel Sri. Dilip. M., for the respondent-Revenue is not in a position to dispute the contention of learned counsel for the appellant. 5. Taking note of the above, in terms of the order passed by the Hon'ble Apex Court in the cas....

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.... an end to litigation otherwise, the rights of persons would be in an endless confusion and fluidity and justice would suffer. 7. Learned counsel for the Revenue is seeking liberty to file review petition depending upon the outcome of the review pending before the Hon'ble Apex Court, apparently because of the observation made by the Hon'ble Apex Court at Paragraph Nos. 6 and 7 in GRACEM....