Joint Commissioner who was promoted as a Commissioner and has granted the sanction, was directed by the Boardu/s 120(2) to so discharge duties of Joint Commissioner. Issue of Notice in such circumstances by CIT instead of JCIT not invalid

Sant Trust (since dissolved) WRIT  PETITION NO. 1349 OF 2015 IN THE HIGH COURT OF JUDICATURE AT BOMBAY. Held that in Ghanshyam K. Khabrani vs. Assistant Commissioner of Income Tax & ors.  ­ (2012) 346 ITR 443 (Bom) these facts were not present, hence sanction by higher authority was held invalid