2024 (9) TMI 1931

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....titioner: Mr. B.M. Monga, Advocate. For the Respondent: None. SANJEEV PRAKASH SHARMA, J.(ORAL) 1. Notice of motion. 2. Mr. Yogesh Putney, Sr. Standing Counsel, accepts notice on behalf of the revenue. 3. Learned counsel for the parties are ad idem that the substantial issue involved in the present petition stands finally examined and concluded by this Court in CWP No. 21509 of 2023 ....

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....on 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 distinguish or take a different view as suggested by....