Delhi High Court
Case BriefsHigh Courts

“The satisfaction arrived at by the prescribed authority under Section 151 of the Income Tax Act, 1961 (‘the Act’) must be clearly discernible from the expression used at the time of affixing its signature while according approval for reassessment under Section 148 of the Act.”

andhra pradesh high court
Case BriefsHigh Courts

“It is not stated in the affidavit as to how the documents are relevant to the suit except stating that, the documents are important and crucial documents to prove that the promissory note suit is a rank forged and materially altered.”

Delhi High Court
Case BriefsHigh Courts

Signing in English and understanding English are two different things and it cannot be said that if one signs in English, therefore he has full understanding of the language. In other order, the ability to write one’s signature in English does not translate to having a working understanding of the language.