TaxTMI 
TaxTMI 
2026 (10) TMI 191
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....sh, Ms. Maitreyee Naskar. For the respondent: Mr. Soumen Bhattacharjee, Mr. Rounak Seal. ORDER 1. The present writ petition has been filed, inter alia, challenging the order dated 16th 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 16th April, 2024 both in respect of the ....
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....he said Act, though, the petitioner had in fact filed a response. According to him, the order passed by the assessing officer which is based on an approval issued by the sanction granting authority stands vitiated inasmuch as the sanction granting authority had granted the sanction without due application of mind. The above order cannot be sustained and should be set aside. 3. Mr. Soumen Bhatta....
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....fect of vitiating the above order inasmuch as the sanction granting authority had duly considered the response. 4. 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(b) of the said Act was in fact filed, the same would corroborate from the order dated 16th April, 2024. F....
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....ng authority, by reasons of the sanction being issued in a mechanical manner, the above order under Section 148A(d) of the said Act, also sands vitiated. The same cannot be sustained and the same is set aside. 6. Consequently, the notice issued under Section 148 of the said Act for the assessment year 2017-18 is also set aside. This shall, however, not impede upon the rights of the respondents ....