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    <title>2015 (9) TMI 499 - DELHI HIGH COURT</title>
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    <description>The High Court noted procedural delays in the submission of an affidavit by the Commissioner of Income Tax. It observed the transfer of jurisdiction of the Assessee from one department to another and highlighted discrepancies in handling appeals by the Assessee and the Revenue before different tribunals. The finality of the order passed by ITAT Jodhpur in the Assessee&#039;s appeal was emphasized, leading to the dismissal of the Revenue&#039;s appeal by ITAT Delhi due to no legal errors or substantial questions of law arising.</description>
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      <description>The High Court noted procedural delays in the submission of an affidavit by the Commissioner of Income Tax. It observed the transfer of jurisdiction of the Assessee from one department to another and highlighted discrepancies in handling appeals by the Assessee and the Revenue before different tribunals. The finality of the order passed by ITAT Jodhpur in the Assessee&#039;s appeal was emphasized, leading to the dismissal of the Revenue&#039;s appeal by ITAT Delhi due to no legal errors or substantial questions of law arising.</description>
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