2024 (2) TMI 1562

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....ith Mr. Parth Semwal, SC. For the Respondent Through: Mr. Gaurav Jain and Mr. Shubham Gupta, Advs. ORDER 1. The Department has assailed the validity of the judgment rendered by the Income Tax Appellate Tribunal ["ITAT"] dated 11 October 2022. 2. The issue itself arises out of the invocation of Section 50C of the Income Tax Act, 1961 ["Act"] against the respondent / assessee in respect ....