2026 (8) TMI 1696

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....t Kumar Jha. Counsel for Respondent: None. ORDER 1. The matter is taken up in Physical mode. 2. Sh. Ajit Kumar Jha, Learned Tax Professional and Chartered Accountant Jayant Bothra appear before us in person. 3. We have examined the e-record and find that this is not a case in which should be considered exclusively by the Principal Bench. In that view of the matter, though the Appell....