TMI Blog2022 (3) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 148 - non-issuance of sanction order under Section 151 by competent authority - HELD THAT:- Perusal of sanction granted by competent authority would reflect that it bears DIN and document number. This document specifically bears name and designation of authority according sanction/approval under Section 151 of the IT Act. Hence, in view of submission of respective parties and considering documents placed on record, wherein DIN is specifically mentioned, find no merit in submission of learned counsel for the petitioner. Submission of learned counsel for the petitioner that sanction has been accorded in a perfunctory manner is also not sustainable. Undisputedly, final assessment order has already been passed on 23.09.20221 Maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised are decided in a very mechanical manner, without considering the same in objective manner. Hence there is violation of principles of natural justice. 2. Respondents submitted reply to Writ Petition pleading that approval has been accorded by competent authority. Approval under Section 151 of the IT Act bears DIN of competent authority, which is a computer generated number. He also submits that after receiving notice under Section 148 of the IT Act, petitioner has already submitted an objection to proceeding, which was considered and objection raised by petitioner has been dismissed. Thereafter, final assessment order was passed on 23.09.2021, and therefore, petitioner is having remedy to appeal under Section 246A of the IT Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iance upon judgments passed by Hon ble Supreme Court in cases of The Assistant Commissioner of State Tax and others Vs M/s Commercial Steel Limited in Civil Appeal- 5121 of 2021 dated 03.09.2021 and Radha Krishan Industries Vs State of Himachal Pradesh and others reported in 2021 SCC Online SC 334 in support of his contention that availability of alternative remedy of appeal will not come in the way in exercise of jurisdiction under Article 226 of Constitution of India. 4. Shri Amit Chaudhary, learned counsel for respondent would submit that as final assessment order has already been issued on 23.09.2021, in view of judgment passed by Division Bench of this Court in WA-521 of 2018, Writ petition will not be maintainable and petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction/approval under Section 151 of the IT Act. Hence, in view of submission of learned counsel for the respective parties and considering documents placed on record, wherein DIN is specifically mentioned, I do not find any merit in submission of learned counsel for the petitioner. 7. Pleading in reply, particularly in paragraph-4, respondents have very categorically pleaded that for obtaining approval under Section 151 of the IT Act, case record was also forwarded to respondent-4. Submission of learned counsel for the petitioner that sanction has been accorded in a perfunctory manner is also not sustainable. Undisputedly, final assessment order has already been passed on 23.09.20221. 8. Hon ble Supreme Court in case of The Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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