2024 (10) TMI 1766

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.... Vishav Bhart Gupta, Advocate and Ms. Mamta Gupta, Advocate. For the Respondents/Revenue: Mr. Ranvijay Singh, Sr. Standing Counsel. SANJEEV PRAKASH SHARMA, J. (ORAL) 1. Notice of motion. 2. Mr. Ranvijay Singh, Sr. Standing Counsel accepts notice on behalf of respondents/Revenue. 3. Both the counsel are ad idem that the issue involved in the present petition stands finally examined a....

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....usurp 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 di....