2024 (4) TMI 1319

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....er 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 the Income Tax Act, 1961 ("the Act"), copy whereof has been annexed to the ....

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....cept 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, CIT, who has given the approval, because the approval form annexed to the petiti....