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2024 (5) TMI 467 - PUNJAB AND HARYANA HIGH COURTChallenge to Circular dated 27.10.2023 - the circular seeks to take away the adjudicatory powers of the Assessing Authority as well as the Appellate Authority by clarifying provisions in the nature of adjudication - HELD THAT:- Notice of motion for 20.08.2024. Meanwhile, effect and operation of the impugned Circular dated 27.10.2023 (Annexure P-2) relating to Item No. 2 shall remain stayed and the Appellate Authority shall be free to decide the case of the petitioner without being influenced by the Clarification.
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