JUDGMENT [ Physical Hearing/Hybrid Hearing (as per request) ] Rajiv Shakdher, J. (Oral): 1. These appeals concern Assessment Year (AY) 2012-13 [ITA No.551/2022] and AY 2011-12 [ITA No.554/2022]. 2. Via these appeals, challenge is laid to the order of the Income Tax Appellate Tribunal [in short, "Act"] dated 04.12.2019. 3. It is not in dispute that no incriminating material was found vis-a-vis the said AYs which, we are told, are completed AYs. 4. Even according to Mr Aseem Chawla, learned senior standing counsel, who appears on behalf of the appellant/revenue, the issue raised in the above-captioned appeals stands covered by the judgment rendered by a coordinate bench of this court in CIT v. Kabul Chawla , 380 ITR 573. 5. The aforementioned judgment has been affirmed by the Supreme Court in Commissioner of Income Tax vs. Abhisar Buildwell Pvt. Ltd. , 2023 SCC OnLine SC 481. 6. Thus according to us, no substantial question of law arises for consideration in the above-captioned appeals. 7. Consequently, the appeals and the pending applications are closed. 8. Parties will act based on the digitally signed copy of the order.