2018 (9) TMI 1252

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....ry i/b Mint & Confreres for the Petitioner. Mr. Suresh Kumar for the Respondents. P.C. : 1 Leave to amend to correct the prayer clause. Amendment be carried out forthwith. Amended memo be served on Mr. Suresh Kumar also. 2 When this matter was argued at some length before us, we have noted the contentions of Mr. Mistri, learned senior counsel appearing for the petitioner.   3. ....

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.... (1) of the Income Tax Act 1967 is an important factor. The applications cannot be kept pending and that would not be in the interest of the Revenue either. Finally, Mr.Mistri would urge that it is the satisfaction of the Assessing Officer, which cannot be controlled or interfered with even by his superior. At best, the superior can give some instructions or timely guidance, but in an individual c....

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....dents. That is affirmed by the Deputy Commissioner of Income Tax (TDS) Range2(3), Mumbai. He says that he is working in the office of the Commissioner of Income Tax (TDS) 2. Mr.Suresh Kumar relies upon para 3(c) of this affidavit to urge that the Assessing Officer has recorded his satisfaction in terms of the legal provision. That is indeed to be found in the official record or file. 6. If this....