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Issues: Whether the notice issued under section 148 of the Income-tax Act, 1961 on 28.07.2022 for Assessment Year 2017-18 is valid when approval was granted by Principal Commissioner of Income Tax-01 instead of the authority specified under section 151 of the Income-tax Act, 1961 where more than three years have lapsed from the end of the relevant assessment year.
Analysis: The issue concerns the statutory approval requirement for issuance of a notice under section 148 of the Income-tax Act, 1961 after the substitution of section 148 and section 151 by the Finance Act, 2021. The question is whether, when a notice under section 148 is issued after the expiry of three years from the end of the relevant assessment year, the approval of the authority specified in section 151 (Principal Chief Commissioner of Income-tax or Principal Director General or, where there is no such authority, Chief Commissioner or Director General) is mandatory and whether approval by Principal Commissioner satisfies that requirement. The notice dated 28.07.2022 for AY 2017-18 was issued after passing an order under section 148A(d) and bears approval from Principal Commissioner of Income Tax-01, Delhi. Relevant precedents hold that issuance of a notice beyond three years without approval of the authority specified in section 151 renders the notice invalid.
Conclusion: The notice issued under section 148 of the Income-tax Act, 1961 dated 28.07.2022 is invalid for having been approved by Principal Commissioner rather than by the authority specified under section 151 where the notice was issued after the expiry of three years from the end of the relevant assessment year; the notice is quashed and the appeal is allowed.
Ratio Decidendi: Where a notice under section 148 of the Income-tax Act, 1961 is issued after more than three years from the end of the relevant assessment year, approval for issuance of the notice must be granted by the authority specified in section 151 of the Income-tax Act, 1961; absence of such specified authority's approval renders the notice invalid.
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