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2016 (2) TMI 796 - DELHI HIGH COURT

2016 (2) TMI 796 - DELHI HIGH COURT - TMI - Non-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 b .....

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ame impugned order dated 26th August 2013 of the Income Tax Appellate Tribunal ( ITAT ) the appeal filed by the father-in-law of the Respondent Assessee i.e. Tej Mohan Sachdeva is yet to be listed before the Court and that since the facts of both cases are inextricably linked, this appeal should also be listed with the appeal of Mr. Sachdeva. 2. Mr. Himanshu Sinha, learned counsel for the Respondent Assessee, pointed out that as far as the Respondent Assessee is concerned what has weighed with t .....

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