2023 (9) TMI 807

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..... n are engaging the intention of this Court in other pending matters, it is noticed that the impugned order merely held that the extended period of limitation could not have been invoked by the revenue, regard being had to the fact that conflicting views of the Tribunal expressed in different Benches was prevailing at that time. In these circumstances, this Court is of the opinion that no substanti .....

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..... gh, the merits of the said question are engaging the intention of this Court in other pending matters, it is noticed that the impugned order merely held that the extended period of limitation could not have been invoked by the revenue, regard being had to the fact that conflicting views of the Tribunal expressed in different Benches was prevailing at that time. In these circumstances, this Court i .....

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