2025 (10) TMI 779

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....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 learned senior counsel, Mr. Dama Sesha....

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.... 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 However, the exemption has been withdrawn in respect of the entire amount of tax to be paid.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 quantum of tax to be paid by the ap....