2024 (9) TMI 1199

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....ST Sanjay Bansal, Sr. Adv. and Gurdeep Singh, Adv. for the Petitioner Amanpreet (A.P) Singh, Sr. Standing Counsel for the Respondent ORDER SANJEEV PRAKASH SHARMA, J.(Oral) CM-12715-CWP-2024 Allowed as prayed for. CM-12716-CWP-2024 Application for placing on record judgment as Annexure A/l is allowed, subject to all just exceptions. CM-13150-CWP-2024 For the reasons mentioned in the appli....

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....gislative enactments having financial implications are required to be followed strictly and mandatorily. By exercising the powers contained in Sections 119 and 120 of the Act, 1961 as well as Section 144B (7 & 8), the authorities cannot be allowed to usurp the legal provisions to their own satisfaction and convenience causing hardship to the assessees. It also leaves confusion in the minds of the ....

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....23 and order dated 30.03.2023, are set aside for want of jurisdiction. 19. The respondents-revenue would be, however, at liberty to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. 20. All the writ petitions are allowed. The interim order passed by the Court shall stand merged with the present order. " 2. Keeping in view above, we allow this Writ P....