Alstone International v. The Assistant Commissioner Of Incometax Circle 23(1) & Anr

$~62 *IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 5230/2014 ALSTONE INTERNATIONAL ..... Petitioner Through :Ms Rashmi Chopra versus THE ASSISTANT COMMISSIONER OF INCOMETAX CIRCLE 23(1) & Anr Through :Mr Rohit Madan ..... Respondents CORAM:HON'BLE MR. JUSTICE BADAR DURREZ AHMEDHON'BLE MR. JUSTICE SANJEEV SACHDEVA O R D E R%20.01.2015 CM 1107/2015 In this application, the revenue has sought to rely on Section 119(2)(c) as wellas the proviso thereto to indicate that there is an impediment in the Board arriving at adecision. It is stated that the decision of the Board has to be laid before both Housesof Parliament. We do not agree with the submission made by Mr Madan inasmuch asthe decision has first to be taken and then has to be laid before both Houses ofParliament. It is not the other way round. Consequently, there is no impediment in the Board arriving at a decision. Thesaid decision be rendered within three weeks from today. The application stands disposed of.Rest of the order dated 19.08.2014remains. Dasti under the signature of the Court Master. BADAR DURREZ AHMED, J SANJEEV SACHDEVA, J