High Court held that sanction is granted after application of mind.SLP of assessee is dismissed. (AY. 2007-08)
Baldevbhai Bhikhabhai Patel v. Dy. CIT (2025) 302 Taxman 370 (SC) Editorial : Baldevbhai Bhikhabhai Patel v. Dy. CIT (2018) 94 taxnann.com 428 (Guj)(HC)
S. 151 : Reassessment-Sanction for issue of notice-Application of mind-Notice is valid-SLP of Assessee is dismissed.[Art. 136]
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