2007 (9) TMI 621 - HC - Income Tax

Summary

The Delhi High Court dismissed the appeal as it was covered by a recent decision of the Supreme Court in Manish Maheshwari v. Asstt. CIT [2007] 289 ITR 341. The Assessing Officer did not produce the satisfaction recorded in terms of section 158BD of the Income-tax Act, 1961. No substantial question of law arose in this case.