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2023 (7) TMI 1578

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....r Standing Counsel with Mr Ashvini Kumar and Ms Madhavi Shukla, Advs. For the Respondent : None ORDER RAJIV SHAKDHER, J. (ORAL): [Physical Hearing/Hybrid Hearing (as per request)] CM No.37822/2023 in ITA No. 403/2023 CM No.37840/2023 in ITA No. 405/2023 CM No.37880/2023 in ITA No. 406/2023 1. Allowed, subject to just exceptions. CM No. 37823/2023 in ITA No. 403/2023 C....

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.... "Tribunal"] via a common judgment dated 12.10.2022, no incriminating material was found vis-à-vis in these AYs. 7. It is also not disputed that these AYs concern completed assessments. 8. Thus, even according to Mr Rai, the issue which arises in the present appeals stands covered by the judgment of the coordinate bench of this Court, rendered in Commissioner of Income Tax (Appeals) [....