TMI Blog2022 (8) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... onal circumstances and the case presented by the petitioner was not a case of that kind which required invocation of power under Article 226 of the Constitution of India and holding thus, relegated the petitioner to avail alternative remedy available under Section 246(A) - HELD THAT:- HELD THAT:- We concur with the observation of the learned Single Judge that present is not a case warranting exercise of powers under Article 226 of the Constitution of India, having regard to the fact that the petitioner has adequate efficacious alternative remedy. We are, however, of the opinion that if the learned Single Judge wanted the petitioner to avail alternative remedy, findings as recorded in paragraphs 6 and 7 ought not to have been recorded. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Judge would go to show that a contention was advanced by the petitioner that sanction under Section 151 of the Income Tax Act, 1961, (for short, Act of 1961) had not been accorded by the competent authority and that on making enquiries through online, it became evident that the Document Identification Number (DIN) mentioned in sanction order is not correct, and therefore, there is no authenticity of the sanctioning order. If there is no sanction order, the entire proceeding has to be construed to be illegal. 4. The submissions were countered by Mr. Amit Chaudhari contending that DIN number is very much available in the sanctioning order and digital signature is not required in an internal communication. 5. The learned Single Judge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the petitioner to avail alternative remedy available under Section 246(A) of the Act of 1961. 7. Mr. Goyal submits that the reasons for initiating proceeding under Section 148 of the Act of 1961 was not furnished within a reasonable period of time. In support of his contention, he relies on a decision of Hon ble Supreme Court in GKN Drivesharts (India) Ltd. v. Income Tax Officer Others, reported in (2003) 1 SCC 72. He further submits that in the instant case, reasons furnished do not contain the signature of the issuing authority, date and time, and therefore, no reliance can be placed on the same. It is further submitted by Mr. Goyal that the DIN number showing in the sanction order being not a computer generated DIN number, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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