2022 (5) TMI 339

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....b. Lumiere Law Partners for the Petitioner. Mr. Akhileshwar Sharma for the Respondent - Revenue. P.C. 1] Petitioner is impugning a notice dated 27.03.2021 issued under section 148 of the Income Tax Act, 1961 (the Act) for assessment year 2015-2016, issuance of impugned scrutiny notice dated 07.12.2021 and order dated 03.02.2022 rejecting petitioner's objections to reopening. 2] We woul....

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.... Principal Commissioner of Income Tax, the notice issued is bad in law. Mr.Thakkar also submitted that there are various other grounds on which the impugned notices have been challenged which the Court may not have go into at this stage since the Court has in other matters held such sanction like the one granted in this petition will not amount to a valid sanction. 3] Sub-section 1 of section 1....

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....ioner of Income Tax was a competent authority. 5] Mr. Sharma submitted that in view of the Taxation and other Laws (Relaxation of Certain Provisions) Act, 2020 (Relaxation Act), limitation, inter alia, under provisions of section 151(1) and section 151(2), which were originally expiring on 31.03.2020 stand extended to 31.03.2021. According to Mr. Sharma, in view of the above, A.Y. 2015-2016 whi....

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....nt year, as provided under section 151(1) of the Act, it is only the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner who could have accorded the approval and not the Additional Commissioner of Income Tax. On this ground alone, we will have to set aside the notice dated 31.03.2021 issued under section 148 of the Act, which is impugned in this petition. I....