2018 (1) TMI 195

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....pathi 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 and the petition allotted its regular number on or before 8th January, 2018. 3. This petition under Article 226 of the Cons....

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....n 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 sanction has recorded the word "satisfied". 6. The grievance of the petitioner is that there is no proper sanction in view....

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....oning 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 mistake / error committed by the Assessing Officer while taking a sanction from the Joint Commissioner of Income Tax but wh....