Citation Codes Equivalent Citations citation codes Case Number IA No. GA/2/2022 In ITAT/6/2022 IA No. GA/2/2021 In ITAT/138/2021 IA No. GA/2/2020 (Old No : GA/1044/2020) In ITAT/31/2020 IA No. GA/2/2020 In ITAT/41/2020 ITAT/42/2020 IA No. GA/2/2020 IA No. GA/2/2020 In ITAT/43/2020 IA No. GA/2/2020 In ITAT/44/2020 ITAT/64/2020 IA No : GA/2/2020 IA No. GA/2/2021 In ITAT/3/2021 IA No. GA/2/2021 In ITAT/22/2021 IA No. GA/2/2021 In ITAT/26/2021 IA No. GA/2/2021 In ITAT/27/2021 ITAT/28/2021 IA No : GA/2/2021 IA No. GA/2/2021 In ITAT/34/2021 IA No. GA/2/2021 In ITAT/36/2021 ITAT/57/2021 IA No : GA/2/2021 IA No. GA/2/2021 In ITAT/58/2021 IA No. GA/2/2021 In ITAT/60/2021 IA No. GA/2/2021 In ITAT/76/2021 IA No. GA/2/2021 In ITAT/78/2021 IA No. GA/2/2021 In ITAT/80/2021 ITAT/85/2021 IA No : GA/2/2021 ITAT/87/2021 IA No : GA/2/2021 IA No. GA/2/2021 In ITAT/88/2021 IA No. GA/2/2021 In ITAT/89/2021 IA No. GA/2/2021 In ITAT/101/2021 IA No. GA/2/2021 In ITAT/103/2021 IA No. GA/2/2021 In ITAT/122/2021 IA No. GA/2/2021 In ITAT/128/2021 IA No. GA/2/2021 In ITAT/129/2021 IA No. GA/2/2021 In ITAT/130/2021 IA No. GA/2/2021 In ITAT/136/2021 IA No. GA/2/2021 In ITAT/139/2021 IA No. GA/2/2021 In ITAT/150/2021 IA No. GA/2/2021 In ITAT/151/2021 IA No. GA/2/2021 In ITAT/152/2021 IA No. GA/2/2021 In ITAT/153/2021 IA No. GA/2/2021 In ITAT/154/2021 IA No. GA/2/2021 In ITAT/155/2021 IA No. GA/2/2021 In ITAT/156/2021 IA No. GA/2/2021 In ITAT/157/2021 IA No. GA/2/2021 In ITAT/168/2021 Advocates Mr. Soumen Bhattacharya, Adv. … Mr. Arif Ali, Adv. … Mr. Vipul Kundalia, Adv. Mr. Smarajit Roychowdhury, Adv. Mr. Aryak Dutta, Adv. Mr. Tilak Mitra, Adv. Mr. Om Narayan Rai, Adv. Mr. Prithu Dhudheria, Adv. Mr. Amit Sharma, Adv. Mr. S.M. Surana, Adv. Mr. Saurabh Bagaria, Adv. Mr. Avra Mazumder, Adv. Mr. Subash Agarwal, Adv. Mr. Soumya Kejriwal, Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Varun Kedia, Adv. Mr. Brijesh Kumar Singh, Adv. Mr. G.S. Gupta, Adv. Mr. Bhaskar Sengupta, Adv. Mr. Binayak Gupta, Adv. Sk. Md. Bilwal Hossain, Adv. Mr. K. Roy, Adv. Judges The Hon'ble Justice Tirthankar Ghosh The Hon'ble Justice Hiranmay Bhattacharyya See more information ... Smart Summary Factual and Procedural Background The appellant/revenue’s standing counsel concluded reply submissions, and counsel for the respondent/assessee made brief sur-rejoinder submissions. The judgment was thereafter reserved. [1][2] Legal Issues Presented The opinion addresses a procedural matter and does not frame distinct legal issues. Arguments of the Parties The opinion does not contain a detailed account of the parties' legal arguments. Table of Precedents Cited No precedents were cited in the provided opinion. Court's Reasoning and Analysis The court recorded the completion of reply and sur-rejoinder submissions and reserved judgment. [1][2] Holding and Implications JUDGMENT RESERVED. The opinion records no final determination or relief, and no broader legal implication or new precedent is stated. [2] Show full summary ... JUDGMENT Principal Commissioner Of Income Tax Five v. Swati Bajaj 1. Learned standing counsels for the appellant/revenue have concluded their reply submissions and the learned counsels for the respondent/assessee have also made their brief sur-rejoinder submissions. 2. Judgment reserved.