TaxTMI 
TaxTMI 
2016 (2) TMI 1094
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....s no.3 & 9, therefore, both these grounds stand dismissed as not pressed. 3. Grounds No.1, 2, 7, 8 & 10 were not argued by the ld. Counsel during the course of the hearing. 4. The only ground on which the ld. Counsel relied and argued are grounds no.4, 5 & 6 which relate to the applicability of the provisions of section 151 of the Income-tax Act, 1961 (hereinafter 'the Act'). 5. All the parties (assessees) agreed that all these appeals be decided on the basis of facts involved in ITA No.1298/Del/2014 as the facts involved in all these appeals are common. 6. The brief facts of the case are that the action u/s 147 was initiated in all these cases by issuing notice u/s 148(2) dated 28.03.2011. The notices came back unserved with the postal....
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....ncome-tax Officer, Ward 2 (1). The AO sent the proposal for initiating the proceedings for the approval of the Commissioner of Income-tax/Central Board of Direct Taxes, the copy of which is available at page 8 of the paper book. The Addl. Commissioner vide his letter dated 25.03.2011 gave the approval for issue of the notice u/s 148 in all the cases by observing as under :- " ..... Please refer to your letter F.No.Nil Dated Nil on the above subject. In this connection approval for issuing of notice u/s 148 of the Income Tax Act, 1961 is hereby accorded in the following cases for A.Y. 2004-05 and 2005-06. The prescribed proforma duly approved, are enclosed herewith. 1. Shri Mahender Singh s/o late Shri Baru Singh, Kukura, M.Nagar ....
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....he issue of such notice : Provided that, after the expiry of four years from the end of the relevant assessment year, no such notice shall be issued unless the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer aforesaid, that it is a fit case for the issue of such notice. (2) In a case other than a case falling under sub-section (1), no notice shall be issued under section 148 by an Assessing Officer, who is below the rank of Joint Commissioner, after the expiry of four years from the end of the relevant assessment year, unless the Joint Commissioner is satisfied, on the reasons recorded by such Assessing Officer, that it is a fit....
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....ice in this case has been issued after the expiry of four years on 28.03.2011. The Addl. Commissioner approved the issuing of the notice u/s 148 of the Act vide letter dated 25.03.2011. The said letter was received by the Income-tax Officer on 29.08.2011. The letter has not been received on 25.03.2011. The provisions of section 151(2) is explicitly clear that the notice u/s 148 cannot be issued unless the Joint Commissioner is satisfied on the reasons recorded by such AO that it is a fit case for the issue of the notice. This clearly denotes that the satisfaction must be recorded by the Joint Commissioner before the issue of the notice and the AO can issue the notice only after the satisfaction of the Joint Commissioner. I have gone through....