2019 (7) TMI 807

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.... ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1 This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short,'the Act, 1961') is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabad dated 14th November, 2018 in the ITA No.1505/Ahd/2017 for the assessment year 200708. 2 The Revenue has propos....

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....e reopening of the assessment proceedings, was granted by Commissioner of Income TaxII, Surat on 29.03.2014, as per her signature and date, but the notice u/s 148 of the Act is dated 28.03.2014. Therefore, it appears that notice was issued before the approval of the Commissioner of Income Tax. The record is scanned and reproduced below. "NO.SRT/ITO/WD6(1)/148/201314 DATE:28/03/20....

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...., Ward6( 1), Surat." "Reg: Shri Ashok Jain Prop. Of M/s Super Jewels PAN : AIKPK8272C - A.Y. 200708 Annexure to Sr. No.12 of form for recording reasons for initiating proceedings under Section 147 of the Income Tax Act, 1961. 12 Whether the Add. CIT is satisfied on the reasons recorded by the AO that it is a fit case for issuance of notice u/s 148 of the I.T. Act. ....

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....bears the date of 29.03.2014, in her hand whereas the notice u/s 148 bears the date of 28.03.2014. This shows that approval is not take prior to issue of notice u/s 148. This is violation of section 151 of the IT Act, and renders the notice u/s 148 void ab initio. This ground is decided in favour of appellant." 4 The aforesaid finding of fact came to be affirmed by the Appellate Tribunal in the....