2023 (12) TMI 1319

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..... Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) 1. This appeal concerns Assessment Year (AY) 2015-16. 2. Via the instant appeal, the appellant/revenue seeks to assail the order dated 27.03.2023 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. 3. It is not in dispute that the only issue that arises for consideration in the instant appeal is: Whether disallowance .....

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..... .com 250 (SC)], both on the grounds of delay and merits. 6. The order of the Supreme Court in the said matter reads as follows: "1. The Special Leave petition is dismissed on the ground of delay as well as on merits." 7. In these circumstances, no substantial question of law arises for our consideration. The appeal is, accordingly, closed. 8. Consequently, the pending applications are render .....

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