2025 (10) TMI 779

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....ma Seshadri Naidu, Sr. Adv., Mr. Vivek Singh, AOR, Mr. Ayush Gupta, Adv., Ms. Saumya Saraswat, Adv.,   For the Respondent(s) Mr. N Venkatraman, A.S.G., Mr. Arijit Prasad, Sr. Adv., Mr. Raj Bahadur Yadav, AOR, Mr. Udai Khanna, Adv., Ms. Rukhmani Bobde, Adv., Mr. Bhuvan Mishra, Adv., Mrs. Madhulika Upadhyay AOR, Adv.   ORDER PER CIVIL APPEAL NO(S).7771/2012: We have heard learn....

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....elate only to that portion of the amount which was under controversy in the instant case, being Rs. 3,25,000/- only. However, the exemption has been withdrawn in respect of the entire amount of tax to be paid. The said approach of the A.O. is not in accordance with law. Therefore, this Court may permit the appellant herein to make a representation before the Assessing Officer with regard to the qu....