Departmental appeal dismissed; sanction under s.151(i) was invalidly used instead of s.151(ii), s.147 notice quashed.

SC held that the departmental petition was not maintainable because the tax effect fell below the CBDT threshold for filing appeals to the SC. For AY 2016-17, the sanction for reopening was wrongly accorded under s.151(i) instead of s.151(ii), rendering the sanction invalid; consequently the s.147 notice was invalid and quashed. The departmental appeal was dismissed on the ground that monetary limits for filing before the SC were not met.

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1. Delay condoned. 2. The Court observed that "the tax effect of the subject matter of the Special Leave Petition is falling below the threshold contained in the circular dated 22nd August 2019 of the Central Board of Indirect Taxes and Customs." 3. In view of the foregoing, the Special Leave Petition is disposed of. 4. Pending applications, if any, also stand disposed of.

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