Mere non-mentioning of Section 234B in the assessment order would be of no consequence

As far as decision of the Hon’ble Delhi High Court pronounced in the case of CIT v. Insilco Ltd. (2010) 190 Taxman 306 (Del) is concerned it was held that mere non-mentioning of Section 234B in the assessment order would be of no consequence. When the said order of the Hon’ble Delhi High Court had gone further in appeal before the Honble Apex court , then the grievance of the appellant was that the High Court while admitting the appeal in respect of two Assessment Years U/s 260A directed that only the appeal relating to A.Y. 90-91 would be admitted . As far as the second A.Y. 91-92 was con...