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2016 (2) TMI 796 - HC - Income TaxNon-compliance with the legal requirements under Section 147 and the proviso to Section 151 (1) - ‘CIT’ has not recorded any satisfaction and has merely affixed his signature on the file without even putting a date or any other word in addition to such signature - Held that:- Factually the CIT had merely affixed his signature on the note of the ACIT forwarded to him. Certainly, this was not in conformity with the mandatory legal requirement explained by this Court in several decisions including United Electrical Co. (P) Ltd. v. CIT (2002 (10) TMI 86 - DELHI High Court) - Decided against the revenue.
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