2024 (10) TMI 1280

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..... Justice Sanjeev Prakash Sharma And Hon'ble Mr. Justice Sanjay Vashisth For the Petitioner : Mr. Sanjay Bansal, Sr. Advocate with Mr. Gurdeep Singh, Advocate For the Respondents : Ms. Gauri Neo Rampal, Senior Standing Counsel ORDER SANJEEV PRAKASH SHARMA, J. (ORAL) 1. Notice of motion. 2. Ms. Gauri Neo Rampal, Senior Standing Counsel, accepts notice on behalf of the responde....

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....cations 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 assessee's. It also leaves confusion in the minds of the taxpayers. In the opinion of this Cour....