TMI Blog2023 (11) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... ive addition had been made in the hands of the JP Minda Group - HELD THAT:- The sum and substance of the judgment [ 2022 (9) TMI 1330 - DELHI HIGH COURT] passed by a coordinate bench was that the substantive addition made in the hands of the JP Minda Group was dropped, albeit, on merits. Revenue, correctly points out that the addition was dropped on the basis of a judgment passed by a coordina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umar, Sr Standing Counsel with Ms Hemlata Rawat 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 Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not disputed that insofar as the JP Minda Group is concerned, a 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. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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