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of <h1>Tax Order Quashed Due to Flawed Approval Process; Court Urges Remedial Action to Prevent Future Lapses.</h1> <h3>Vodafone India Ltd. Versus Deputy Commissioner of Income Tax, Circle 5 (2) (1), Mumbai & Ors.</h3> Vodafone India Ltd. Versus Deputy Commissioner of Income Tax, Circle 5 (2) (1), Mumbai & Ors. - [2024] 464 ITR 385 (Bom) Issues: Impugning a notice under Section 148A(b) of the Income Tax Act, an order under Section 148A(d), and a notice under Section 148 on various grounds. Challenge regarding the sanction granted under Section 151 without proper application of mind by all officers involved.Summary:1. The petitioner contested a notice under Section 148A(b) of the Income Tax Act, an order under Section 148A(d), and a notice under Section 148, citing various grounds. One key contention was the lack of proper application of mind in granting sanction under Section 151 by all officers involved.2. The petitioner argued that the approval for the order under Section 148A(d) was granted mechanically without due consideration. Discrepancies in the amounts mentioned in different documents raised concerns about the approval process. The Court agreed that the approval lacked proper scrutiny and was granted without adequate assessment.3. The Principal Chief Commissioner of Income Tax stated that the approval was based on a careful consideration of the available material. However, the discrepancy in the amounts indicated a lack of thorough review. The Court highlighted that errors like duplicate entries were not properly addressed, indicating a lack of diligence in the approval process.4. The Court found that the approval process was flawed, leading to the quashing of the impugned order under Section 148A(d) and the consequent notice issued under Section 148. The judgment emphasized the importance of officers applying their minds diligently to prevent such errors and delays in assessment proceedings.5. As a result, the impugned order dated 19th April 2023 under Section 148A(d) and the corresponding notice under Section 148 were set aside. The petition was disposed of without any costs imposed.6. A copy of the order was directed to be sent to the Revenue Secretary for information and necessary action, urging remedial measures to prevent such casual behavior in the future.
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