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Mere signing against a particular column of format is nothing but a mechanical approval
Case Law Details
- Case Name
- Shri Ram Niranjan Tibra Vs ITO (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All ITAT, ITAT Jaipur
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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 ...
