TMI Blog2018 (2) TMI 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Chagla, JJ. Mr. Riyaz Padvekar, with Mr. Girish Dave, Mr. Mandar Vaidya and Mr. T. Padvekar, i/b Dave Padvekar Associates for the Petitioner. Mr. N.C. Mohanty, for the Respondents. PC:- 1. Heard. Admit. 2. This Petition under Article 226 of the Constitution of India challenges a notice dated 1st June 2017 issued under Section 148 of the Income Tax Act, 1961 (the Act) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereto is applicable. Undisputedly, the proviso has no application in the facts of this case. 4. Mr. Riyaz Padvekar, the learned counsel appearing for the Petitioner states that this evidences non application of mind to the reasons recorded while granting the sanction. In support he placed reliance upon the decision of this Court in Smt. Kalpana Shantilal Haria v. Assistant Commissioner of Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application is an inadvertent error as it does not in any manner affect the merits of the case. 6. So far as the first objection of the Revenue that this objection on the part of the Petitioner was not taken as part of their objections filed with the Assessing Officer and therefore, they should not be allowed cannot be accepted. This for the reason that the issue of proper sanction goes to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overlooking the reliance upon the proviso when it is clearly inapplicable to in the facts of the case. 7. 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. 8. Hence there shall be interim stay in terms of the prayer clause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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