2023 (1) TMI 430
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.... E N T PER DHIRAJ SINGH THAKUR, J. 1. The petitioner challenges the notice dated 31st March 2021 u/s. 148 of the Income Tax Act, 1961 ('the Act') for the assessment year 2015-16, inter-alia, on the ground that since the same has been issued beyond the period of four years, approval for issuance of the same ought to have been obtained from the Principal Chief Commissioner of Income-tax in terms of section 151(ii) of the Act. 2. Section 151 reads as under : Sanction for issue of notice : 151. Specified authority for the purposes of section 148 and section 148A shall be, - (i) Principal Commissioner or Principal Director or Commissioner or Director, if three years or less than three years have elapsed from the end of the relevant asse....
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....ncy Services (P) Ltd. Vs. Assistant Commissioner of Income Tax & Ors. Writ Petition No.1050 of 2022 dt.4th April 2022 has already taken a view holding that the Relaxation Act would apply only to cases where the limitation was expiring on 31st March 2020 and since for the assessment year 2015-16, the limitation period was six years which was to expire only on 31st March 2022, the said provisions would not be applicable. It was held while the time to issue notice may have been extended but that would not amount to amending the provisions of section 151 of the Act. What was held was as under : "6 Even for a moment we agree with the view expressed by the Principal Commissioner of Income Tax, still it applies to only cases, where the limitatio....