2025 (7) TMI 1884

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er : Mr. Jatin Harjai Advocate with Mr. Mohit Kumar Soni Advocate. For the Respondents : Mr. Kinshuk Jain Advocate with Mr. Jay Upadhyay Advocate. ORDER 1. Heard on applications (Nos. 1/2022 and 2/2022) for vacating stay order passed by this Court. 2. Learned counsel for the revenue would vehemently submit that the circular impugned was, in fact, issued by the Commissioner and not by t....