2024 (5) TMI 467

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....Mr. Abhinav Sood, Advocate Ms. Mannat Waraich, Advocate, Ms. Anshika Agarwal, Advocate and Mr. Anmol Gupta, Advocate. For the Respondent : None 1. Learned counsel rely on (2019) 11 SCC 631, Union of India Vs. Karvy Stock Broking Ltd., and submit that impugned Circular dated 27.10.2023 (Annexure P-2) seek to take away the adjudicatory powers of the Assessing Authority as well as the Appellate Au....