2008 (2) TMI 568

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Jasani for the respondent. JUDGMENT 1. While holding that the notice issued was without jurisdiction, the Tribunal noted that under section 151 the Assessing Officer who is below the rank of Assistant Commissioner or Deputy Commissioner has to record the reasons and the said reasons require approval of the Deputy Commissioner or the Joint Commissioner and he has to satisfy that the reasons r....