2025 (7) TMI 865

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.... Pareek, Judicial Member For the Assessee : Shri Rajeshwar Painuly, CA For the Department : Shri Surender Pal Singh, CIT(DR) ORDER PER SHAMIM YAHYA: AM The ITA Nos. 6308/DEL/2015, 6310/DEL/2015 & 6312/DEL/2015 have been filed by the Revenue against the respective orders of the Ld. CIT(A)-27, New Delhi relevant to assessment years 2006-07, 2008-09 & 2011- 12 respectively and ITA Nos.....

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....ions Private Limited (Formerly Known as M/s AEZ Infratech Private Limited). 3. Ld. DR did not controvert the aforesaid proposition. 4. We have heard both the parties and perused the records. We find that provisions contained under section 238 of "the Code" are having an overriding effect over all other Central and State statutes including Income Tax Act as held by Hon'ble Supreme Court in ca....