9911796707
TMI Blog2025 (1) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court in Checkmates Services Pvt. Ltd. (supra) against the Assessee, but that is not so. We find that an opportunity must be given to the appellant herein to make submissions on those two substantial questions of law and for the purpose of reconsidering whether they were covered by the judgment of this Court in Checkmates Services Pvt. Ltd. (supra) against the Assessee or not. For the aforesaid purpose, we have no option but to set aside the order [ 2023 (10) TMI 779 - DELHI HIGH COURT] , although the said order has been accepted by both sides and there is no challenge to the same in the context of there being any error in the said order, but being assailed only for the purpose of seeking to assail the order [ 2023 (5) TMI 1418 - DELHI HI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax (2022 SCC OnLine SC 1423) and therefore, only one substantial question of law remains for consideration. On the basis of the said submission, the High Court considered only one substantial question of law and answered the said substantial question of law in favour of the appellant herein (Assessee) and against the respondent (Revenue). However, the appeal was dismissed by the High Court. Learned senior counsel for the appellant submitted that although the third substantial question of law was answered in favour of the appellant herein, nevertheless, the appellant is aggrieved, in the sense that an erroneous submission was made on behalf of the appellant on 18.05.2023 to the effect that two other substantial questions of law had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f law were covered by the Judgment of this Court in Checkmates Services Pvt. Ltd. (supra). Thus where the appellant cannot now seek to assail the order dated 05.09.2023 in this appeal in the absence of there being any challenge to the order dated 18.05.2023 inasmuch as the said order remains on the file of the High Court and the High Court has thereafter proceeded to dispose of the appeal on 05.09.2023. He, therefore, submitted that at this stage there can be no interference with the impugned order and hence, the appeal may be dismissed. 5. We have considered the arguments advanced at the bar and also the submission made by the learned senior counsel for the appellant to the effect that the learned counsel, who appeared on behalf of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
