2026 (2) TMI 645

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....STICE DINESH MEHTA AND HON'BLE MR. JUSTICE VINOD KUMAR For the Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashwini Kumar, JSC., Ruchir Bhatia, SSC with Mr. Anant Mann, JSC. For the Respondent Through: Mr. Somil Agarwal and Mr. Dushyant Agarwal, Advs. JUDGMENT PER DINESH MEHTA, J. (ORAL) 1. The present appeals i.e. ITA 259/2025 and ITA 418/2025, ITA 420/2025 challenge the ord....