Mere signing against a particular column of format is nothing but a mechanical approval

Shri Ram Niranjan Tibra Vs ITO (ITAT Jaipur) Mere signing against a particular column of format is nothing but a mechanical approval Ld. CIT acted mechanically in order to discharge his statutory obligation when he merely wrote on the format “Yes, I am satisfied”. In the case in hand, the Id. CIT has even not written any affirmative sentence or word but has just signed against the column which was pre-typed “Yes”. Therefore, applying the principle as laid down by the Hon’ble High Court, the sanction accorded by the Id. CIT for issuing the notice under section 148 ...