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2019 (4) TMI 1734 - ITAT DELHIReopening of assessment - notice issued u/s 148(2) - as argued that the approval granted by the Pr. CIT- 7, New Delhi was bad in law as it was granted without due application of mind - HELD THAT:- Hon’ble Delhi High Court in the case of Pr. CIT Vs N. C. Cables Ltd. reported in [2017 (1) TMI 1036 - DELHI HIGH COURT] has held the mere appending of the expression “approved” says nothing, Commissioner of Income Tax has to record elaborate reasons for agreeing with the noting put up, and at the same time, satisfaction has to be recorded of the given case which can be reflected in the briefest possible manner. Approval was granted by the Pr. CIT-7, New Delhi by noting “Yes I am satisfied” shows that the approval was given in a mechanical manner without recording proper satisfaction after due application of mind. The Hon’ble Delhi High Court in the case of Pr. CIT Vs N. C. Cables Ltd. (supra) has held that mere appending of the expression “approved” says noting. It is not as if the CIT has to record elaborate reasons for agreeing with the noting put up. At the same time, satisfaction has to be recorded of the given case which can be reflected in the briefest possible manner. In the present case, the exercise appears to have been ritualistic and formal rather than meaningful, which is the rationale for the safeguard of an approval by a higher ranking officer. For these reasons, the Court is satisfied that the findings by the ITAT cannot be distributed.
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