2003 (3) TMI 11

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....section 151 unless a satisfaction is recorded over reasons recorded by the Assessing Officer by the Joint Commissioner, a higher authority, the notice under section 148 cannot be issued. Learned counsel for the petitioner submits that the recording of reasons by the Assessing Officer and sanction by the higher authority are not an empty formality. It is also submitted that as per the language of section 151 it is clear that even issuance of notice requires satisfaction of certain pre-conditions and unless and until full compliance is given to the provision of section 151 and in particular sub-section (2) of section 151 even notice cannot be issued. Therefore, the notice annexure 1 dated May 31, 2001, is without jurisdiction. Learned counsel....

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....sons given in the notice under section 148 recorded by the Income-tax Officer (assessing authority). In a matter which was initiated by issuance of notice on May 31, 2001, was pending before the competent authority and the preliminary objection itself was submitted after inordinate delay on March 13, 2003, and now the petitioner is asking for determination of his preliminary objection as a condition precedent for proceeding further by the Assessing Officer. Not only this, but the petitioner, who has placed on record the certified copy of the reasons for g issuance of notice under section 148, failed to point out whether he earlier applied for the certified copy of the reasons for issuing notice under section 148 or not. It appears that a....