Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.58/Srt/2022 "नधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) Siddhi Vinayak Knots & Prints Pvt. Ltd. Vs. The Pcit-2, A-26, Central Park, Gidc, Pandesara Surat. S.O., Pandesara, Surat-394221. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamcs4421L
7. After passing the order u/s. 263, the supreme court in the case of Checkmate Services (P.) Ltd. vs. CIT - [2022] 143 taxmann.com 178 (SC) rendered the judgment in favour of the revenue. However, in the judgment also it was observed at para no. 44 that “There is no doubt that in Alom Extrusions, this court did consider the impact