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2023 (9) TMI 1683

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....he Appellant : Mr. Ruchir Bhatia, Sr Standing Counsel with Ms. Deeksha Gupta, Adv. For the Respondent : Mr. Manuj Sabharwal, Adv. ORDER CM Appl. 47914/2023 in ITA 532/2023 1. Allowed, subject to just exceptions. ITA 532/2023 ITA 535/2023 2. These appeals concern Assessment Years (AYs) 2019-20 [ITA 532/2023] and 2018-19 [ITA 535/2023]. 3. In the above captioned appeals, the ....