2004 (5) TMI 587

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JUSTICE BADAR DURREZ AHMED, J Mr A.S. Chandhiok, Sr Advocate with Ms Geetanjali Mohan and Mr Kamlesh Kumar Verma for the Petitioner. Mr Sanjay Jain with Ms Ruchi Jain for the Respondent. ORDER R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tent authority, whoever is liable to be exempted be exempted. The circular cannot be add to whittle the scope of the statutory notification. It is for the assessig officer to consider that aspect. The....