2025 (5) TMI 1476

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....ri Sukesh Kumar Jain (CIT) - Ld. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 15-06-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s. 147 of the Act ....

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....ashed. For the same, Ld. AR ahs referred to various judicial decisions, the copies of which have been placed on record. The same include the decision of Hon'ble Madhya Pradesh High Court in the case S. Goyanka Lime and Chemicals Ltd. (56 Taxmann.com 390). The revenue's Special Leave Petition has been dismissed by Hon'ble Supreme Court which is reported as 64 Taxmann.com 313. In the said decision, ....

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....cate that the Commissioner did not apply his mind at all while granting sanction. The satisfaction has to be with objectivity on objective material.' 8. If the case in hand is analysed on the basis of the aforesaid principle, the mechanical way of recording satisfaction by the Joint Commissioner, which accords sanction for issuing notice under section 148, is clearly unsustainable and....