2025 (9) TMI 452

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....ted 8th April, 2024 issued under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as the said Act) and the notice under Section 148 of the said Act dated 8th April, 2024 both in respect of the assessment year 2018-2019. 3. The short point that falls for consideration in the instant writ petition is whether the approval granted under Section 151 of the said Act, by the sanction granting authority, in this case being CIT, Kolkata-II can be said to be valid. By placing the approval granted under Section 151 of the said Act, Mr. Mazumder, learned advocate representing the petitioner has claimed that the approval granting authority while granting the approval obviously did not consider the reply filed by the petitioner tho....

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....e sanction granting authority had duly considered the response. 5. Having heard the learned advocates appearing for the respective parties, I find from the disclosure made in the writ petition that the response to the notice under Section 148A(d) of the said Act was in fact filed online as would corroborate from the "e-proceedings response acknowledgement" appearing at page 53 of the writ petition. 6. Having regard to the above, it is very difficult to accept the explanation offered by the Deputy Commissioner of Income Tax Circle 11(1), Kolkata who is the deponent of the above affidavit. Incidentally, despite the petitioner alleging that the sanction granting authority had acted mechanically, I find the above affidavit has not been af....