Delhi High Court
Cit vs Feather Breweries And Market on 12 September, 2007
Bench: M B Lokur, S Muralidhar
ORDER
1. On 10-9-2007 it was pointed out by learned Counsel for the assessed that this case stood covered by a recent decision of the Supreme Court in Manish Maheshwari v. Asstt. CIT ‘. 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 assessing officer in terms of Section 158BD of the Income Tax 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 Supreme Court in Manish Maheshwari’s case (supra).
4. No substantial question of law arises in this appeal.
The appeal is dismissed.