2023 (10) TMI 1201

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....1 [in short, "Act"]. 2.1 Besides this, a challenge has also been laid to the order dated 06.12.2018, whereby objections preferred by the petitioner qua commencement of reassessment proceedings were disposed of. 3. Mr Kapil Goel, who appears on behalf of the petitioner, seeks to challenge the aforementioned notice and order on one singular ground which is that the reassessment proceedings were commenced without the approval of the specified authority. 3.1 For this purpose, Mr Goel has drawn our attention to Annexure-10 which is titled "Form of recording the reasons for initiating proceedings under Section 147/148 and for obtaining the approval of Pr. Commissioner of Income Tax, Delhi-9 New Delhi." 4. As would be evident from the ....

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.... paragraph 4 of the objections preferred is set forth hereafter: "4. Next illegality relates to recording of reasons in mechanical manner, without application of mind. Further the competent authority the Hon'ble Pr. CIT has appended the signature without recording any satisfaction. The plain look of alleged reasons reveals that the reason is recorded by Ld. Assessing Officer on 30.03.2018, approved by Additional Commissioner on same day and Pr. CIT appended her signature without date. The notice Under Section 148 was also issued on 30.3.2018. This is classic example of non application of mind and reasons recorded as well as approved in one day by all the competent authority in mechanical manner without application of mind and w....

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....ind on part of every authority be it Ld AO or Ld PCIT." 10.1. A perusal of the said paragraph would show that the petitioner has stated in no uncertain terms that except for the signature, there is nothing stated by the PCIT. In sum, the petitioner has asserted that this was a case of mechanical approval of commencement of reassessment proceedings by the PCIT, contrary to what the law requires. 11. The respondent/revenue have filed a counter-affidavit in the matter in which the only assertion made is that PCIT had conveyed her approval to the AO via letter F.No. Pr. CIT-Delhi/148/2017-18 dated 30.03.2018. 12. Admittedly, this communication has never seen light of the day. For reasons best known to the respondent/revenue it has chos....