2025 (3) TMI 2275

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....ndent : Shri Shailendra Shrivastava - Ld. Sr. 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 25-07- 2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s....

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....hat the approval has been granted by approving authority by stating that "Yes I am satisfied on the reasons record by the AO as at 'A' that it is a fit case for issue of notice u/s 148 of the I.T.Act.". The approval given in this manner would not stand the scrutiny of law as per the decision of Hon'ble Madhya Pradesh High Court in the case S. Goyanka Lime and Chemicals Ltd. (56 Taxmann.com 390). T....

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....was to sign only on the dotted line. Even otherwise also, the exercise is shown to have been performed in less than 24 hours of time which also goes to indicate 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 m....