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2024 (10) TMI 184
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....l, Sr. Advocate with Mr. Gurdeep Singh, Advocate For the Respondents - Revenue: Ms. Gauri Neo Rampal, Sr. Standing Counsel ORDER SANJEEV PRAKASH SHARMA, J. (Oral) 1. Notice of motion. 2. Ms. Gauri Neo Rampal, Sr. Standing Counsel, accepts notices for the respondents - revenue. 3. Both the counsel are ad idem that the issue involved in the present petition stands finally examined ....
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....surp the legal provisions to their own satisfaction and convenience causing hardship to the assessees. It also leaves confusion in the minds of the taxpayers. In the opinion of this Court, instructions and circulars can be issued only for the purpose of supplementing the statutory provisions and for their implementation. 17. In view of the aforesaid discussion, there is no occasion to dis....