9911796707
TMI Blog2024 (10) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing 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 sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however, at liberty to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised. 20. All the writ petitions are allowed. The interim order passed by the Court shall stand merged with the present order. 21. xxx xxx xxxx 22. xxx xxx xxxx" 5. In view of the above, we allow this Writ Petition in the aforesaid terms. Accordingly, notice dated 25.03.2024 and o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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