TaxTMI 
TaxTMI 
2026 (9) TMI 1181
X X X X Extracts X X X X
X X X X Extracts X X X X
.... For the Respondent Through: Dr. Rakesh Gupta, Sr. Adv. with Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. JUDGMENT PER DINESH MEHTA, J. (ORAL) 1. The present appeal under Section 260A of the Income Tax Act, 1961 has been directed against the common judgment in the order dated 19.06.2023 passed by the Income Tax Appellate Tribunal, Bench "D" New Delhi (hereinafter referred to as "the ....