TaxTMI 
TaxTMI 
2018 (1) TMI 195
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.... 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 Constitution of India challenges notice dated 8th March, 2017 issued und....
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....rescribed 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 of non application of mind by the Joint Commissioner of Income Tax. The A....
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.... 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 whether there was due application of mind by the Joint Commissioner of Income Ta....