2021 (11) TMI 710

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....t a/w Mr. Vaibhav Bhure & Mr. Gaurav Jain i/b Mr. Gajanan Shinde for Petitioner. Mr. Suresh Kumar for Respondents.   P. C. :- 1. When the Petition was filed, Petitioner had sought quashing of a notice dated 25/06/2019 issued by Respondent No.1 under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') and consequent proceedings initiated pursuant thereto und....

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....tates, 'This notice is being issued after obtaining the necessary satisfaction of the Range 1(3), Mumbai'. Copy of approval at Exh.E to the Petition in which the Additional CIT, Range 1(3), Mumbai has, by hand noted, "Yes, I am satisfied that it is fit case for the issue of notice u/s 147 of the Act - Sd/- 26/06/2019". 4. Mr. Kamat submitted that if this necessary satisfaction / approval was gr....

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.... filed by Petitioner, the stand of the Assessing Officer is not what Mr. Suresh Kumar stated in Court today. In the objection dated 17/09/2021, Petitioner has brought to the notice of the Assessing Officer that notice issued under Section 148 dated 25/06/2019 was illegal and was issued without approval of competent authority and approval dated 26/06/2019 was an afterthought to cover up the action ....

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.... read as under, are granted. "(a) a writ in the nature of mandamus, prohibition, certiorari, or any other appropriate writ, direction or order quashing the notice dated 25.06.2019 issued by the Respondent No.1 under section 148 and consequent proceedings initiated pursuant thereto under section 147 of the Act; (a1) issue a writ of Certiorari or any other appropriate writ, directi....