2020 (1) TMI 972

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R FOR THE RESPONDENT : HIMANSHU TYAGI [R-1] ORDER This Review Petition is directed against the Judgment and Order dated 13.08.2019. The arguments in the matter were heard on 05.08.2019 on which date leave was granted and judgment was reserved. While disposing of the matter it was observed:- "7. In view of the guidelines issued by the CBDT in Instruction No.3/2003 the Tribunal was right in ob....