2026 (7) TMI 1992

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....32/2022. - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE ARAVIND KUMAR AND HON&#39;BLE MR. JUSTICE VIPUL M. PANCHOLI For the Petitioner(s): Mr. Raghavendra P Shankar, A.S.G., Mr. Arijit Prasad, Sr. Adv., Mr. Sudarshan Lamba, AOR, Mr. Karan Lahiri, Adv., Mr. Manish Pushkarna, Adv., Ms. Shraddha Deshmukh, Adv., Mr. Raj Bahadur Yadav, AOR For the Respondent(s): Mr. Gunjan Pathak, Adv., Ms. Neha Pa....

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.... vide order dated 16.01.2026. Connected matters have also been dismissed by order of even date. 2. In fact, the learned counsel appearing for the assessee(s) has also brought to the notice of this court the judgment of this court rendered in Deputy Commissioner of Income Tax, Thiruvananthapuram Vs. Kerala State Electricity Board, (2023) 19 SCC 236 and the Special Leave Petition filed by the ass....