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of <h1>Tax Notices Quashed Due to Incorrect Application of Section 151 in Assessment Year 2016-2017.</h1> <h3>Crompton Greaves Consumer Electricals Ltd. Versus Assistant Commissioner of Income Tax Central Circle-5 (1) (1), Mumbai, & Ors. And Vandana Dinesh Patwari Versus Deputy Commissioner of Income Tax Circle-8 (2) (1), Mumbai, & Ors.</h3> Crompton Greaves Consumer Electricals Ltd. Versus Assistant Commissioner of Income Tax Central Circle-5 (1) (1), Mumbai, & Ors. And Vandana Dinesh Patwari ... Issues involved: Challenge to orders passed u/s 148A(d) and notices issued u/s 148 of the Income Tax Act 1961 for A.Y. 2016-2017.Summary:In the present case, the petitioners challenged the orders passed under Section 148A(d) and notices issued under Section 148 of the Income Tax Act 1961 for the assessment year 2016-2017. It was noted that the authority sanctioning the orders under Section 148A(d) was under Section 151(i) instead of Section 151(ii) of the Act, which was held to be incorrect based on the judgment in Siemens Financial Services Pvt Ltd. Vs. Deputy Commissioner of Income Tax Circle-8(2)(1). The court held that the sanction should have been granted under Section 151(ii) and not under Section 151(i) of the Act, which applied to the present petitions as well.Therefore, without delving into other raised issues or grounds, the court, in light of the judgment in Siemens Financial Services Pvt Ltd., quashed and set aside the orders passed under Section 148A(d) and notices issued under Section 148 of the Act for the petitioners related to the assessment year 2016-2017. The petitions were disposed of with no order as to costs.
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