2004 (8) TMI 88

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....ion of India, the petitioner, Dharam Pal Singh, seeks a writ, order or direction in the nature of certiorari quashing the notice under section 148 of the Income-tax Act, 1961, hereinafter referred to as "the Act", for the assessment years 1995-96 and 1996-97, filed as annexure 2 to the writ petition and other consequential relief. Briefly stated the facts giving rise to the present writ petitio....

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.... the petitioner, and Sri A.N. Mahajan, learned standing counsel for the respondents. Sri Manglik submitted that the notice under section 148 for the assessment year 1995-96 has not been issued within the extended period of six years as provided under section 149(1)(b) of the Act as it was served upon the petitioner on April 2, 2002, and period of six years had expired on March 31, 2002. The sub....

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....equirement of the proviso to sub-section (1) of section 151 for issuance of notice ought to have been fulfilled. Here, the approval has been granted by the Additional Commissioner whereas under the proviso to sub-section (1) of section 151, the requirement is that the approval ought to have been given by the Commissioner or Chief Commissioner, as the case may be. The submission is misconceived.....