9911796707
TMI Blog2023 (4) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... ., Ms. Charanya Lakshmikumaran, AOR, Ms. Apeksha Mehta, Adv., Ms. Neha Choudhary, Adv., Ms. Falguni Gupta, Adv., Mr. R. K. Raizada, Sr. Adv., Mr. Bhakti Vardhan Singh, AOR, Mr. Ajay Prajapati, Adv., Ms. Anamika Agarwal, Adv., Ms. Harshita Raghuvanshi, Adv., Mr. Prakash Gautam, Adv., Mr. Aditya Kumar Dube, Adv., Mr. Ram Shiromani Yadav, Adv., Mr. Nagendra Singh, Adv., Mr Rahul Jain, AOR, Mr. Kamal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... njab and Others vs. Nokia India Pvt. Ltd." [2014 16 SCC 410] which had inter alia ruled that a phone charger and cellphone were not a composite unit as they were capable of being sold separately and could be used independently of each other. The re-opening of the assessment under Section 27 was not justified, as concluded by the High Court only on account of change of law, more so view expressed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition is dismissed as withdrawn. In rest of the matters, arguments heard in part. Mr. Lakshmikumaran has handed over a compilation which is hereby taken on record. S.L.P.(C) No. 34917 of 2015 [2015 (12) TMI 239 - PUNJAB AND HARYANA HIGH COURT] and C.A. No. 6368-6369 of 2017 [2016 (12) TMI 1897 - PATNA HIGH COURT] shall be listed along with these petitions subject to orders of Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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