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. Order of Tribunal that this is not proper sanction for S. 151rws S. 147 upheld by High Court

AMAR KHOSLA Order dated 20-07-2015 Delhi High Court. United Electrical Co. (P) Ltd. v. CIT (2002) 258 ITR 3174 followed