2023 (8) TMI 1030

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..... ssue in favour of assessee - as decided by HC [second round] revenue seeks to convert HC as if it is a second appellate Court over the findings of the tribunal, thus no substantial question of law arises - HELD THAT:- There is delay of 316 days in filing the special leave petition. We find no merit to interfere with the judgment and order impugned in this petition. - HON'BLE MRS. JUSTI .....

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