In the result, captioned appeals of the Assessee in ITA No
Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]
144 of the Act. 5. Further, in so far as initial Interim Order granted by Hon'ble Supreme Court dated 22/09/2023 and the dissenting Judgment by the Hon'ble Supreme Court in the case of ACIT Vs. Shelf Drilling Ron Tappmeyer Ltd. in Special Leave to Appeal (C) Nos. 20569- 20572/2023 is concerned, the Ld. Senior Counsel contended that