2022 (5) TMI 1695

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....ain For the Appellant : Mr. N.S. Bhati, Adv. for Mr. Anuroop Singhi, Adv. For the Respondent : Mr. Siddharth Ranka, Adv. JUDGMENT Both these appeals have been filed by the revenue. At the very outset, it is fairly admitted by learned counsel for the revenue that similar controversy has already been decided by Coordinate Bench of this Court vide its order dated 06.04.2022 passed in D.B.....

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....resaid judgment as contained in Para 19 to 23 thereof, present is not a case where the finding of the Tribunal suffers from ignorance of any material evidence or based on no evidence much less "wrong inference drawn from proved facts by erroneous application of law" or "where the Tribunal has wrongly cast the burden of proof. The argument advanced on the basis of the principle propounded by the Su....