In the result, the assessee’s appeals are allowed for statistical purposes
Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal
2(40)), where the same is subsequently set aside for fresh assessment. Despite it being subsequently set aside, the Hon'ble Court held it to be the date of the original order. The reason that found favour with the Hon'ble Court, as a reading of it’s detailed judgment shows, is that once the tax paid, either