2019 (1) TMI 415

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.... : Mr. P. Chidambaram,Sr.Adv. Mr. Arvind P. Datar,Sr.Adv. Mr. Kapil Sibal,Sr.Adv. Ms. Kavita Jha,AOR Mr. Vaibhav Kulkarni,Adv. Mr. Adit Pujari,Adv. For the Respondent : Mr. Tushar Mehta,SG Mr. Zoheb Hossain,AOR Mr. Rajat Nair Kanu Aggarwal,Adv. Ms. Meenakshi Grover,Adv. Ms. Anil Katiyar,Adv. ORDER Pursuant to our order dated 4.12.2018, we are informed that the Assessing Officer has also p....

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.... Since, these circulars are not part of the record, Mr. Tushar Mehta submits that the appropriate course of action is to file these circulars supported by an affidavit and also to state the purpose for which the circulars have been referred to and relied upon. He submits that according to him, since Circular No.10/2018 dated 31st December, 2018 pertains to the applicability of Section 56(2)(viia....