2023 (6) TMI 1141

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... jurisdiction - HELD THAT:- As a batch of appeals were preferred before this Court and the very impugned common judgment has been set aside by this Court in Vikram Sujitkumar Bhatia [ 2023 (4) TMI 296 - SUPREME COURT] - Thus, the issue involved in the present appeals is squarely covered against the Assessee and in favour of the Revenue in view of the aforesaid decision of this Court. Assessee h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Raj Bahadur Yadav, AOR, Mrs. Apoorv Kurup, Adv., Mr. P V Yogeshwaran, Adv., Mrs. Ruchi Gaur Narula, Adv., Mrs. Anita Sahni, Adv. And Mr. Shashank Bajpai, Adv. For the Respondent(s) : Mr. Hardik Virendrakumar Vora, Adv., Ms. Neelam Singh, AOR, Mr. Sameer Singh, Adv., Mr. Ajay Nain, Adv., Mr. Karan Thakur, Adv., Mr. Vijay Kumar Singh, Adv. And Mr. Anmol Harna, Adv. ORDER Leave granted. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ardik V. Vora, learned counsel appearing on behalf of the respondent/Assessee has fairly conceded before this Court that the issue involved in the present appeals is squarely covered against the Assessee and in favour of the Revenue in view of the aforesaid decision of this Court. In view of the above and for the reasons stated above and for the reasons stated in the decision of this Court in V .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X