COMMISSIONER OF INCOME TAX Vs. HARMONY PSYCHIATRY (P) LTD.
LAWS(DLH)-2007-10-367
HIGH COURT OF DELHI
Decided on October 31,2007

COMMISSIONER OF INCOME TAX Appellant
VERSUS
Harmony Psychiatry (P) Ltd. Respondents

JUDGEMENT

- (1.) APPEALS . We are concerned with 10 appeals which have been mentioned in para 19 of the order under challenge.
(2.) IT has been noted by the Tribunal that warrants of authorisation issued by the Revenue under s. 132 of the IT Act, 1961 ('the Act') were not produced before the Tribunal in spite of many opportunities having been given and in spite of a personal assurance having been given by the learned Departmental Representative that the record would be produced.
(3.) IN view of the failure of the Revenue to produce the warrants of authorisation, the Tribunal drew an adverse inference against the Revenue that the warrants were never issued consequently the block assessment proceedings were set aside. Along with the grounds of appeal before us, the Revenue has filed the warrants of authorisation.;


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