COMMISSIONER OF INCOME TAX Vs. FEATHER BREWERIES & MARKET
LAWS(DLH)-2007-9-380
HIGH COURT OF DELHI
Decided on September 12,2007

COMMISSIONER OF INCOME TAX Appellant
VERSUS
Feather Breweries And Market Respondents

JUDGEMENT

- (1.) DECISION of the Supreme Court in Manish Maheshwari vs. Asstt. CIT & Anr. (2007) 208 CTR (SC) 97 : (2007) 289 ITR 341 (SC). Learned counsel for the Revenue sought time to look into the matter.
(2.) LEARNED counsel for the Revenue has examined the decision of the Supreme Court and is unable to produce the satisfaction recorded by the AO in terms of s. 158BD of the IT Act, 1961. The recording of satisfaction was not produced by the Revenue even before the Tribunal.
(3.) QUITE clearly, this case is covered by the decision of the Supreme Court in Manish Maheshwari vs. Asstt. CIT (supra). No substantial question of law arises in this appeal.;


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