2023 (8) TMI 297

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..... lding that there was a reasonable cause due to which, assessee failed to comply with the provisions of Section 269SS and it was not correct to state that the Tribunal based its decision on the only ground that Section 269SS cannot be applied to the assessee whose business itself was the collection of deposits - As submitted by Revenue/Appellant(s) and Assessee/Respondent(s) that in these appeals t .....

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..... , Mr. Raj Bahadur Yadav, AOR, Mrs. Alka Agarwal, Adv., Mr. Shashank Bajpai, Adv., Mr. Parhlad Singh, Adv., Mr. Prashant Singh Ii, Adv., Mr. Adit Khorana, Adv., Mr. Shaym Gopal, Adv. And Mr. Rupesh Kumar, Adv. For the Respondent(s) : Mr. Percy J. Pardiwala, Sr. Adv., Mr. Aarohi Bhalla, Adv., Mr. Satyen Sethi, Adv., Mr. Sanjeeva K Gupta, Adv., Mr. Sanjeeva K Gupta, Adv., Mr. Aadhar Nautiyal, Ad .....

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