TMI Blog2018 (1) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ing declared invalid merely on the ground of mistake in the notice. However, the issue here is not with regard to the mistake / error committed by the Assessing Officer while taking a sanction from the Joint Commissioner of Income Tax but whether there was due application of mind by the Joint Commissioner of Income Tax while giving the necessary sanction for issuing the impugned notice. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3063 of 2017 - - - Dated:- 22-12-2017 - M. S. Sanklecha And Riyaz I. Chagla, JJ. Mr. Sunil Lala a/w P.C. Tripathi i/b Atul Jasani for the petitioner Mr. Charanjeet Chanderpal a/w Ms. Namita Shirke a/w Ms. Hardeep Kaur for the respondents ORDER P. C. 1. Heard. Admit. 2. Mr. Lala, learned Counsel appearing for the petitioner undertakes to have the objections removed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner's objection. 5. Our attention is invited to the sanction given by the Joint Commissioner of Income Tax on the application by the Assessing Officer seeking his approval in the prescribed form. The prescribed form filled by the Assessing Officer indicated that the notice has been issued under Section 143(b) of the Act. The Joint Commissioner of Income Tax has while granting the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rable defect under section 292B of the Act. Therefore, the impugned notice cannot be held to be bad for mere incorrect mentioning of section on account of the mistake. 8. There can be no dispute with regard to the application of Section 292B of the Act to sustain a notice from being declared invalid merely on the ground of mistake in the notice. However, the issue here is not with regard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nger in the statute. Non pointing out the mistake / error by the Joint Commissioner of Income Tax on the part of the Assessing Officer is prima facie evidence of nonapplication of mind on the part of the sanctioning authority while granting the sanction. 9. In the above view, there shall be interim stay in terms of prayer clause (d). 10. It is made clear that other submissions made by on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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