2024 (4) TMI 1319

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..... NEELA GOKHALE, JJ. For the Petitioner: Mr. Jeet Kamdar i/b Mr. Sameer G. Dalal. For the Respondents-Revenue: Mr. Subir Kumar a/w Mr. Abhinav Palsikar. PC : 1. The facts in this case are almost identical to the facts in Kartik Sureshchandra Gandhi v/s. Assistant Commissioner of Income Tax [2023] 154 taxmann.com 193 (Bombay). In the case at hand also, the approval under Section 151 of ....

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....2020 and the approval date is 27th April 2023. 3. Even if for a moment we accept what Mr. Subir Kumar states is correct or is possible, in such a case, the approving authority Mr. Vijay Shankar should have returned the approval for correcting the form or atleast made a remark in his own handwriting. We cannot even make out whether the order-sheet has been signed by the same Mr. Vijay Shankar, C....