2024 (12) TMI 3

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..... y HC [ 2018 (5) TMI 1551 - GUJARAT HIGH COURT] Addl. Commissioner of Income tax had not only put his remarks on the proforma presented before him by the Assessing Officer but also separately conveyed his satisfaction to the Assessing Officer in a separate letter. The application of mind and grant of sanction was, thus, one integrated exercise. Even independently, we have no reason to believe or ho .....

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..... urt. Petitioner seeks permission to withdraw this Petition on the ground that the petitioner wants to file an appropriate application before the High Court. We dispose of the Special Leave Petition as withdrawn. - HON'BLE MR. JUSTICE ABHAY S. OKA And HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH For the Petitioner : Mr. Anurag Dubey, Adv. Mr. Rajesh Pathak, Adv. Mr. Sanjeet Kumar Trivedi, A .....

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..... for the petitioner. Therefore, if the case of the petitioner is that this contention was raised at the time of hearing, but was not noted and considered, the remedy of the petitioner is before the High Court. The learned counsel appearing for the petitioner seeks permission to withdraw this Petition on the ground that the petitioner wants to file an appropriate application before the High Court. .....

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