2011 (9) TMI 640 - DELHI HIGH COURT

Re-assessment - Sanctions - Approval not granted by Joint Commissioner instead taken from CIT - Held That:- As per Sec 116 Tax authorities are different and distinct If powers conferred on a particular authority are arrogated by other authority without mandate of law, it will create chaos in the administration of law and hierarchy of administration will mean nothing. Satisfaction of one authority cannot be substituted by the satisfaction of the other authority. In view of Anirudh Sinhji Karan Sinhji Jadeja Vs. State of Gujarat (SC), Appeal of revenue dismissed.