TaxTMI 
TaxTMI 
2018 (11) TMI 1917
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....parate orders of the ld.CIT(A)-III, Baroda passed for the respective assessment years mentioned in cause title. Since common grounds are raised in all these appeals, except variation in quantum, for the sake of convenience, we proceed to dispose of them by this common order. 2. The ld.counsel for the assessee has filed applications for admission of additional grounds of appeal in each appeal. He contended that assessments have been reopened in all these cases by issuance of notice under section 148 of the Income Tax Act. As per section 151 of the Act, before reopening of the assessment, approval is required from the Additional Commissioner of Income Tax. The ld.AO though applied for such approval, but the ld.Commissioner has not assigned....
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....en it must be on the assessment record. There would be no requirement of fresh investigation of facts. Therefore, we admit this ground of appeal and proceed to adjudicate the grounds on merit. 4. On merit, the ld.counsel for the assessees took us through copies of reasons recorded by the AO on which approval has been sought. These are in single proforma wherein the AO filled the reasons and then transmitted these proforma to the ld.Additional Commissioner of Income-tax, Bharuch for giving approval. We find that ld.Commissioner has not noted a single fact; nor he has stated "yes I have satisfied". He simply put signature in the column meant for his comment. According to the ld.counsel for the assessees this type of satisfaction is not a s....
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....additional safe-guard not only involves the application of mind on the part of the Chief Commissioner or the Commissioner but his satisfaction, which would be based on the reasons recorded by the Assessing Officer, and such satisfaction should be that it is a fit case for issuance of the notice. 10. Admittedly, in the present case, these requirements have not been fulfilled. What the Revenue however argues is that when the Commissioner had perused the suggestions of the audit party, the same should be seen as substantial compliance of such a requirement. 11. We are afraid, such a contention cannot be accepted. Sub-section (1) of Section 151 of the Act is an important procedural safeguard against arbitrary exercise of power....
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....t merely acts at the behest of any superior authority, it must be held that assumption of jurisdiction was bad for non-satisfaction of the condition precedent." 12. Under the circumstances, only on this ground, impugned notice dated 21st March 2012 is quashed." 7. Opinion of other Hon'ble High Courts is unanimous with that of Hon'ble Gujarat High Court. It is also admitted fact that notice under section 148 in all these cases have been issued after expiry of four years from the end of relevant assessment year. Thus, approval under section 151 in every case was required from the Additional Commissioner. For the sake of reference, we reproduce column in which approval was sought in the case of Shri Jayasukhbhai Nanubhai Dudhat, wh....
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.... Singh (supra), the same question has been considered by a Coordinate Bench of this Court and the following principles are laid down:- 'The Commissioner acted, of course, mechanically in order to discharge his statutory obligation properly in the matter of recording sanction as he merely wrote on the format "Yes, I am satisfied" which indicates as if he was to sign only on the dotted line. Even otherwise also, the exercise is shown to have been performed in less than 24 hours of time which also goes to indicate that the Commissioner did not apply his mind at all while granting sanction. The satisfaction has to be with objectivity on objective material.' 8. If the case in hand is analysed on the basis of the aforesa....