In the result, the appeals of the assessee are allowed and those of Revenue are
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena
234, the Supreme Court has observed that if the requirements of a statute which prescribes the manner in which something is to be done are expressed in negative language, that is to say, if the statute enacts that it shall be done in such a manner and in no other manner, it has been laid down that those requirements