2026 (6) TMI 150

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....ioner: Mr. Neeraj Sharma and Mr. Ishaan Kashyap, Advocates. For the Respondent: Mr. Vishal Mohan, Senior Advocate with Mr. Aditya Sood, Advocate, vice Mr. Sohan Singh Rathore, Advocate. VIVEK SINGH THAKUR, JUDGE 1. Admittedly, the issue involved in present case has already been decided by Division Bench of this Court vide judgment dated 07.12.2022 passed in ITA Nos.82 & 83 of 2018 titled ....