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TMI Blog2024 (12) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... 427/2018) CIVIL APPEAL NO. /2024 (@SLP(C) No. /2024) (@Diary No(s). 22703/2018) - - X X X X Extracts X X X X X X X X Extracts X X X X ..... these appeals are also identical with the controversy that was raised in the matters arising out of SLP(C) No.12252/2018 and Special Leave Petition (C) No.23739/2018, these appeals could be, accordingly, disposed of. For ease of reference the order dated 08.09.2022 in the aforesaid Civil Appeals is extracted as under: "Leave granted. 1. Feeling aggrieved and dissatisfied with the impugned jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the High Court is not justified in dismissing the appeals by granting the benefit to the respondent/Assessee under Section 10(20) of the IT Act. Under the circumstances, the impugned judgment and orders passed by the High Court are unsustainable and the matters are to be remanded to the High Court to consider the appeals afresh in accordance with law and on its own merits. 5. In view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t justified in dismissing the appeals by considering the matter under Section 10(20) of the said act. However, since the aforesaid matters have been remanded to the High Court, in the interest of consistency, we remand these matters also to the High Court for consideration afresh in accordance with law and on their own merits. The appeals shall be considered afresh as expeditiously as possible. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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