2021 (12) TMI 771

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C. :- 1. Mr. Suresh Kumar tenders a counter-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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h notice. 4. Mr. Jain submitted that at Petitioner'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. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efore there is no error committed by Respondents. 7. We do not agree with Mr. Suresh Kumar. 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 fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aft reasons for re-opening. Then approval is obtained from Principal CIT / Addl.CIT and thereafter 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....