2024 (11) TMI 1448

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....dvs. For the Respondent : Mr. Manuj Sabharwal, Mr. Drona Negi & Mr. Devvrat Tiwari, Advs. ORDER 1. The Revenue has filed the present appeal under Section 260A of the Income Tax Act, 1963 (hereafter the Act) impugning an order dated 10.04.2024 (hereafter the impugned order) passed by the Income Tax Appellate Tribunal (hereafter the ITAT) in ITA No. 923/Del/2020. 2. The Revenue has projecte....

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....or the Assessee submits that the issue involved in the present appeal is covered by several decisions of this Court, as well as the decision of the learned ITAT in Assessee's own case, which has been accepted by the Revenue. He has also drawn the attention of this Court to the finding of the learned ITAT in the impugned order to the effect that a similar view, in the Assessee's own case in respect....