2018 (2) TMI 1962

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....dvekar Associates for the Petitioner. Mr. N.C. Mohanty, for the Respondents. PC:- 1. Heard. Admit. 2. This Petition under Article 226 of the Constitution of India challenges a notice dated 1st June 2017 issued under Section 148 of the Income Tax Act, 1961 (the Act) seeking to reopen assessment for Assessment Year 2013-14. The impugned notice was issued after having obtained the necessary s....

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....ed counsel appearing for the Petitioner states that this evidences non application of mind to the reasons recorded while granting the sanction. In support he placed reliance upon the decision of this Court in Smt. Kalpana Shantilal Haria v. Assistant Commissioner of Income Tax Writ Petition (L) No. 3063 of 2017 decided on 22nd December 2017. wherein in almost similar circumstances, the Assessing O....

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.... the Revenue that this objection on the part of the Petitioner was not taken as part of their objections filed with the Assessing Officer and therefore, they should not be allowed cannot be accepted. This for the reason that the issue of proper sanction goes to the root of the issue of jurisdiction. Therefore, it can be raised at any time. So far as the second objection of the Revenue that the sta....