2023 (11) TMI 1178

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..... ubhangi Arora, Adv. Ms. Rupakshi Soni, Adv. Ms. Ronika Tater, Adv. Mr. Nikhil Chandra Jaiswal, Adv. Mr. Divik Mathur, Adv. Mr. Mukesh Kumar Maroria, AOR Mr. Shiv Mangal Sharma, Adv. Mr. S.A. Haseeb, Adv. Mr. H.R. Rao, Adv. Mr. V.C. Bharathi, Adv. Mr. Ashok Panigrahi, Adv. Mr. Siddharth Sinha, Adv. Mr. Udai Khanna, Adv. For the Respondent : Mr. Parkash Shah, Sr. Adv. Ms. Diksha Rai, AOR Mr. Watta .....

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..... cerned. Submission of learned senior counsel for the appellant(s), Ms. Sonia Mathur, is placed on record. In view of the low tax effect, the civil appeals are dismissed. However, the question of law, if any, which arises in these appeals, is kept open to be agitated vis-a-vis the respondent assessee in respect of any subsequent assessment year. Ordered accordingly. Pending applications, if any .....

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