2025 (10) TMI 709

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....>HON'BLE MR. JUSTICE MANOJ MISRA AND HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH For the Appellant(s): Mr. N Venkatraman, A.S.G., Mr. Raj Bahadur Yadav, AOR, Mrs. Alka Agarwal, Adv., Mr. V C Bharathi, Adv., Mrs. Rashmi Malhotra, Adv., Mrs. Madhulika Upadhyay Aor, Adv. For the Respondent(s): Mr. Kovin Gulati, Sr. Adv., Mr. Sunil Kumar Jain, AOR, Mr. Akarsh Garg, Adv., Mr. Archit G....

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.... Lucknow Development Authority, (2014) 98 DTR (ALL) 193 and of the Tribunal. 4. The learned counsel for the appellant submits that High court while passing the impugned order(s) has not considered and examined the facts of the case to ascertain whether the law propounded applied to those facts. It is also submitted that now the law in respect of determinative tests to be adopted to determine th....

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....ted factual situation, in our view, the law cannot be applied in the abstract. Therefore, in our view, the High Court would have to reconsider the appeal of the Revenue by taking into consideration the decision of this Court in Ahmedabad Urban Development Authority (supra). Consequently, we allow these appeals, set aside the impugned order(s) and restore the Income Tax Appeal Defective No. 154 of ....