2016 (2) TMI 796

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....set, Mr. N. P. Sahni, learned Senior Standing counsel for the Appellant sought to urge that against the same impugned order dated 26th August 2013 of the Income Tax Appellate Tribunal ('ITAT') the appeal filed by the father-in-law of the Respondent Assessee i.e. Tej Mohan Sachdeva is yet to be listed before the Court and that since the facts of both cases are inextricably linked, this appeal shoul....

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....with the mandatory legal requirement explained by this Court in several decisions including United Electrical Co. (P) Ltd. v. CIT (2002) 258 ITR 317. 4. Consequently, notwithstanding that the Respondent's father-in-law Tej Mohan Sachdeva whose appeal was also considered by the common order of the ITAT is to be listed before the Court, the Court is not persuaded to take up this case at such time t....