2024 (10) TMI 1280

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....d 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 respondents. 3. Learned counsel for both the sides are....

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....ing 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 Court, instructions and circulars can be issued only for the purpose of supp....