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2018 (2) TMI 1962 - HC - Income TaxReopening of assessment u/s 147 - Petitioners grievance is that the sanction granted by the Jt. Commissioner of Income Tax u/s 151(2) was a mechanical sanction without due application of mind - HELD THAT:- Issue of proper sanction goes to the root of the issue of jurisdiction. Therefore, it can be raised at any time. So far as the second objection of the Revenue that the statement that the proviso to Section 147of the Act is applicable is an inadvertent error and it does not affect the merits of the case, cannot be accepted. This in view of the fact that whether or not the Jt. CIT had applied his mind to the reasons recorded by the Assessing Officer while granting sanction or just mechanically granted it can only be inferred from surrounding circumstances. This is more particularly in cases like this, where sanction is accorded by the sanctioning authority without giving separate reasons. Therefore, whether there was due application of mind or mechanical grant of sanction is evident from the surrounding circumstances such as overlooking the reliance upon the proviso when it is clearly inapplicable to in the facts of the case. In the above view, prima facie the sanction appears to be without due application of mind on the part of the sanctioning authority. Therefore, in the above view, the impugned notice prima facie is without jurisdiction.
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