Case Law Details
Svitzer Hazira Pvt. Ltd. Vs ACIT (Bombay High Court)
In the facts of the present case, it is clear from the digital signature on the notice issued by Respondent No.1 that the notice was issued at 2.40 p.m. on 31/03/2019. The sanction by the authority under Section 151 was digitally signed at 2.55 p.m. on 31/03/2019. The explanation furnished by Respondent No. 1 in the order of disposing of objections that initially physical approval was granted and thereafter online approval was granted has not been supported by any material on record. We fail to understand the need to grant online approval at 2.55 p.m. if physical approval was already granted before 2.40 p.m. In the absence of valid explanation by cogent material, we cannot accept explanation by Respondent No.1 in the order of disposing of objections that physical approval was granted before issuance of notice under Section 148 of the Act.
We find that while according sanction, the Joint CIT, Range 5(3), Mumbai has recorded his approval in the following words:
‘Yes, I am satisfied’.
The Apex Court, in the case of Chhugamal Rajpal Vs. S. P. Chaliha2, held as under :
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