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    <title>2016 (2) TMI 796 - DELHI HIGH COURT</title>
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    <description>The Court dismissed the appeal, affirming the ITAT&#039;s decision in favor of the Respondent Assessee. The judgment emphasized non-compliance with legal requirements under the Income Tax Act, specifically regarding the Commissioner of Income Tax&#039;s actions. The Court found the Commissioner&#039;s actions lacking in legal conformity, as he did not record satisfaction as required by law. The appeal filed by the father-in-law of the Respondent was not taken up simultaneously, as the Court deemed the decision on the Respondent&#039;s case aligned with established legal principles.</description>
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      <description>The Court dismissed the appeal, affirming the ITAT&#039;s decision in favor of the Respondent Assessee. The judgment emphasized non-compliance with legal requirements under the Income Tax Act, specifically regarding the Commissioner of Income Tax&#039;s actions. The Court found the Commissioner&#039;s actions lacking in legal conformity, as he did not record satisfaction as required by law. The appeal filed by the father-in-law of the Respondent was not taken up simultaneously, as the Court deemed the decision on the Respondent&#039;s case aligned with established legal principles.</description>
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