2016 (2) TMI 796

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..... ly 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. - ITA 133/2014 - - - Dated:- 20-7-2015 - DR. S. MURALIDHAR MR. VIBHU BAKHRU, JJ. For .....

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..... n his favour is the non-compliance by the Revenue with the legal requirements under Section 147 and the proviso to Section 151 (1) of the Income Tax Act, 1961 inasmuch as the Commissioner of Income Tax ( 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. 3. Mr. Sahni, learned couns .....

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