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TMI Blog2023 (11) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... at and Ms Easha Kadian, Standing Counsel. For the Respondent Through: Mr Salil Aggarwal, Sr Adv. with Mr Mahir Aggarwal, Adv. RAJIV SHAKDHER, J.: (ORAL) 1. This appeal concerns Assessment Year (AY) 2010-11. Via the instant appeal, the appellant/revenue seeks to assail the order dated 18.04.2023 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. 2. The Tribunal was called up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenge was laid before a coordinate bench which was the subject matter of the judgment dated 26.09.2023, concerning a bunch of appeals; the lead appeal being ITA 358/2022, titled Pr. Commissioner of Income Tax (Central)-2 vs. M/s JPM Tools Ltd. 4.1 In particular, this judgment also covered ITA 360/2022, titled Pr. Commissioner of Income Tax (Central)-2 vs. Jay FE Cylinder Ltd. 5. The sum a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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