2021 (12) TMI 771

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....unter-Affidavit of one Akhil Goel, Assistant Commissioner of Income Tax, Circle-16(1), Mumbai, affirmed on 11/03/2020. The said Affidavit is taken on record. Mr. Arun Jain, learned Counsel for Petitioner, states that he has received copy of the Affidavit a week ago. 2. Petitioner is impugning notice dated 05/09/2017 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as ....

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....tioner's request, Respondents sent an email dated 23/11/2018 which reads as under :- "To, The Principal Officer, Lintas India Pvt. Ltd. Mumbai. PFA attached reasons for re-opening of assessment u/s.147 for A.Y:1015-16 along with copy of letter of Addl.CIT, Range-3(2), Mumbai granting approval for the same. (Hari Mohan Dubey) ACIT-3(2)(1), Mumbai." 5. The reasons attached to the email ....

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....r. Section 151 as it was then applicable, expressly provides "no notice shall be issued under Section 148 by an Assessing Officer after the expiry of 4 years from the end of the relevant assessment year, unless ........ is satisfied, on the reasons recorded by the Assessing Officer, that it is a fit case for the issue of such notice". Therefore, the Commissioner should be satisfied on the reasons ....

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....fter the reasons as approved by the Principal CIT / Addl.CIT are recorded. Eventually, the notice under Section 148 is issued. In our view, this is a flawed procedure being adopted. The procedure being adopted is contrary to Section 151 under which the sanction has to be granted for issuing a notice under Section 148 when the Principal CIT / Addl.CIT is satisfied that it is a fit case for issue of....