2023 (12) TMI 1454

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....wal, with Mr. Anuj Jhaveri, Mr. Aashish Darne & Ms. Ritisha Choudhary For the Respondent : Mr. Devvrat Singh ORDER PC:- 1. This Petition has been filed impugning a notice dated 30^th March 2023 and 13th April 2023 issued under Section 148A(b) of the Income Tax Act, 1961 ("the Act"), an order dated 24th April 2023 passed under Section 148A(d) of the Act and consequent notice also dated ....

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....ree years. In the form submitted for approval under Section 151 of the Act in row 9, it is mentioned - "Time limit for current proceedings covered under Section 149(1)(b) of the Act for more than 3 years, but not for more than 10 years." Row 22 states approval has been given by one Devendra Kumar Gupta, Principal Commissioner of Income Tax, Mumbai-5 on 24th April 2023. 4. In the affidavit in re....

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....ot more than ten years, whether it is by mistake or otherwise should have put the officers on notice that the Principal Commissioner of Income Tax could not have given the approval. Therefore, we agree with the Petitioner that there has been total non-application of mind by these three officers. If only these three officers had bothered to read the form for approval and the order under Section 148....

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.... had read the form for approval carefully with the order that was prepared by the Assessing Officer under Section 148A(d) of the Act, the PCIT would not have come to the conclusion that there is any material to treat it as a fit case to issue notice under Section 148 or pass order under Section 148A(d) of the Act. So also the Additional/Joint Commissioner of Income-tax, who recommended that it was....