2023 (7) TMI 1624

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....[In ITA No. 30/Chny/2022], M. A. No. 198/Chny/2022 [In ITA NO. 31/Chny/2022], M. A. No. 201/Chny/2022 [In ITA No. 151/Chny/2022] - -<br>Income Tax<br>HON'BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON'BLE SHRI MANOJ KUMAR AGGARWAL, AM For &nbsp;the Appellant by : Shri AR.V.Sreenivasan (Addl.CIT)- Ld.DR For the Respondent by : Shri Suraj Nahar (CA)-Ld .AR ORDER Manoj Kumar Aggarwal (Acc....

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.... of revenue has been allowed and the issue, on merits, has been decided against the assessee considering the decision of Hon'ble Supreme Court in the case of Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178; dated 12.10.2022). After considering the rival submissions, the Bench held that there was mistake apparent from record in terms of section 254(2) and therefore, the Revenue's application....