ALL INDIA FEDERATION OF TAX PRACTIONERS Vs. UOI

JUDGEMENT

(1.) The present petition has been filed under Articles 226/227 of the Constitution of India, in the nature of a Public Interest Litigation (PIL) seeking"following prayers:-

(2.) Facts as culled out from the petition filed by the petitioner are as follows:

(3.) We have heard Ms. Prem Lata Bansal, learned Senior Counsel appearing for the petitioner and Mr. Prashant Meharchandani, learned Senior Standing Counsel, for the respondent No.2/Central Board of Direct Taxes (in short 'CBDT'), the contesting party, and perused the documents including the additional affidavit filed on behalf of CBDT in terms of order dtd. 14/9/2022 and 27/1/2023.