TMI Blog2022 (1) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd. [ 2005 (10) TMI 76 - BOMBAY HIGH COURT] that while granting approval it was obligatory on the part of the Principal Commissioner of Income Tax to verify whether there was any failure on the part of the assessee to disclose full and true relevant facts in the return of income filed for the assessment of income of that assessment order. If the PCIT had only read the reasons and also the form for recording the reasons together and referred to other documents in the file, none of which seems to have been done, he would have sent the file back to the person who has filled the form for recording the reasons. We are not certain it is Dhivya Ruth J who recorded the reasons or Jaya Lakhwani because now we find there are three sets of reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven bothered to read the petition and the documents annexed thereto and has mechanically done a ministerial job. 2. Moreover, in the form for recording reasons which was signed by Dhivya Ruth J in Column No.8 the answer is Yes to the question whether the assessment is proposed to be made for the first time. In this case, the reasons itself starts with the words that the assessee company has e-filed its return on 11th May, 2012 declaring total income as mentioned earlier. Therefore, Mr. Suresh Kumar agrees with the court that the answer should have been No . Consequently, Column No.9 which is left blank should have been filled up with figure of ₹ 1,78,56,170/-. Strangely, the Additional Commissioner of Income Tax and Principal Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stainable. The same are liable to be quashed and set aside. Hence, petition is allowed. Rule made absolute in terms of prayer clause - (a) and (b) which reads as under : (a) that this Hon ble Court may be pleased to issue under Article 226 of the Constitution of India an appropriate direction, order or a writ, including a writ in the nature of Certiorari , calling for the records of the case and after satisfying itself as to the legality thereof quash and set aside the notice dated 29.03.2019 issued by the First Respondent under section 148 of the Income Tax Act, 1961, being Ex. - E hereto ; (b) that this Hon ble Court may be pleased to issue under Article 226 of the Constitution of India an appropriate direction, order or a wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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