2023 (6) TMI 1501

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....BLE MR. JUSTICE ALOK ARADHE AND THE HON'BLE MR. JUSTICE H.T. NARENDRA PRASAD For the Appellant : SRI. K.V. ARAVIND, ADV. For the Respondent : SRI. HIMANSHU SINHA, ADV. & SRI. YASH VARMANI, ADV. & SRI. ANURAAG RAJAGOPALAN, ADV., FOR SRI. MOHAMMED SHAMEER, ADV. & SRI. ADIT SHAH, ADV. ORDER RP No. 9/2021 has been filed seeking review / recall of the order dated 01.12.2020 passed in ITA 214/20....

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....cts of these cases. 4. It is trite law that in the garb or review, an issue cannot be permitted to re-agitated / re-argued. This court in para 5 and 6 has taken note of submissions made on behalf of the revenue and has recorded the submissions made on behalf of the assessee and thereafter, for the reasons assigned in the judgment has held that the decision of High Court of Delhi in M/S CENTRICA I....