2024 (2) TMI 1538

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...., Sr.SC with Mr. Shivansh B. Pandya, Jr.SC along with Mr. Utkarsh Tiwari and Mr. Amaan Ahamed Khan, Advs., Mr. Ruchir Bhatia, Sr.SC with Ms. Deeksha Gutpa, Adv. For the Respondent : Mr. Madhur Aggarwal and Mr. Uma Shankar, Advs. ORDER 1. Having heard learned counsel appearing for parties, we note that the appellant seeks our consideration upon the following proposed question of law: A. Whe....

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....rt of the original order of assessment could have been reopened. The order framed by the Revisional Authority under Section 263 of the Act essentially compels the AO to proceed contrary to the above. 3. In fact, the AO has pursuant to the order passed by the Revisional Authority framed a consequential order of assessment which forms subject matter of the connected appeal. 4. We note that the jud....