9911796707
TMI Blog2024 (4) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of Mr. Apurv Goyal, Advocate. For the Respondent : Mr. Amit Chaudhari, Advocate along with Mr. Topilal Bareth, Advocate. ORDER PER, GOUTAM BHADURI JUDGE 1. The present appeal has been filed against the order of ITAT dated 02/11/2023 for the assessment year 2017-2018. 2. The contention of the appellant is that the assessment was made pursuant to a scrutiny. It is stated that under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 454 ITR 312 : 2023 SCC Online Ori 992: (2023) 333 CTR 228, the bare minimum requirement of said section is Approving Authority is required to indicate that what thought process was involved which should be reflected in the approval order, though the elaborate reasons need not to be given, but some indication of reason for arriving into conclusion must exist. In order to appreciate the submission, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of the document produced before the Joint Commissioner, he was convinced of the fact that such approval would be necessary as the statue mandate. 5. From perusal of the language of the letter (Annexure - 4), we cannot presume that there was no application of mind as the approval need not be a detailed assessment order. The presumption under Section 114 of the Evidence Act would follow when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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