Reassessment notice invalid where statutory approval came from the wrong authority, leading to quashing of proceedings.

A reassessment notice under Section 148 of the Income-tax Act, 1961 was held invalid where the required approval was granted by the Joint Commissioner instead of the Commissioner. The defect went to the root of the initiation of reassessment proceedings, and the Court followed its earlier decision on the same issue. The notice and all consequential proceedings were quashed, and the writ petition succeeded because the reassessment could not be sustained with approval from an not contemplated by the governing provision.

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Issues: Whether a notice issued under Section 148 of the Income-tax Act, 1961, was liable to be quashed where the requisite approval had been granted by the Joint Commissioner of Income Tax instead of the Commissioner of Income Tax.

Analysis: The challenge related to the validity of the reassessment notice on the ground that approval was obtained from an not contemplated by the applicable statutory requirement. The defect went to the root of the initiation of reassessment proceedings, and the Court followed its earlier decision on the same point.

Conclusion: The notice under Section 148 of the Income-tax Act, 1961, together with all consequential proceedings, was quashed.

Final Conclusion: The writ petition succeeded and the reassessment proceedings could not be sustained.

Ratio Decidendi: A reassessment notice is invalid where the statutory approval is granted by an authority lacking the competence required under the governing provision.

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