2025 (7) TMI 959

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....preferred appeal to Hon'ble ITAT against the penalty order dated 17.03.2020 u/s 271(1)(c) of Rs. 540750/- On perusal of the same, it can be seen that said penalty was levied after receiving approval of Jt.CIT-25(3) for imposition of penalty vide DIN No. ITBA/PNL/S/992/2019-20/1026706868(1) dated 17.03.2020. The case history noting as seen in ITBA along with the penalty order and approval are attached as Annexure 1 for your kind reference. Subsequently, approval of Jt.CIT-25(3) dated 18.03.2020 for imposition of penalty also was issued, on which no further action has been taken in view of action of imposing penalty was already taken in consequent to the receipt of JCIT's approval dated 17.03.2020 for imposing penalty. The case hist....

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....he above, it is humbly prayed before Hon'ble ITAT that the earlier order in ITA NO. 1022/Mum/2024 dated 20.06.2024 for A.Y. 2013-14 may kindly be recalled It is further prayed that, in light of the above facts, the appeal may be adjudicated on merits." 3. Representatives were heard at length. We have carefully perused the impugned order of the Tribunal along with the order-sheet details furnished by the ld. D/R. 4. Firstly, we have to state that the revenue did not furnish any screenshot of the approval granted by the JCIT - 25(3), Mumbai dated 16/03/2020. The documents submitted by the ld. D/R showing approval was granted on 17/03/2020, are unsigned and, therefore, the same is not accepted in light of the decision of the Hon'ble High....

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....ing Officer that it is a fit case for the issue of notice under section 148 of the Act, 1961. Unless such satisfaction is recorded, the Assessing Officer could not get jurisdiction to issue notice under section 148. A satisfaction, to be a valid satisfaction under section 151 of the Act, 1961, has to be recorded by the Prescribed Authority under his signature on application mind and not mechanically, as also held by the Hon'ble Supreme Court in the case of Chhugamal Rajpal (supra). Unless the Prescribed Authority under section 151 of the Act, 1961 records his satisfaction on application of mind and under his signature, there cannot be a valid satisfaction empowering the Assessing Officer to assume jurisdiction to issue notice under sect....

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....h a similar situation and held as under:- "21. We are, therefore, of the considered opinion that in the present case, the notice u/s.148 dated 02.04.2022 having no signature affixed on it, digitally or manually, the same is invalid and would not vest the Assessing Officer with any further jurisdiction to proceed to reassess the income of the petitioner. Consequently, the notice dated 02.04.2022 u/s.148 of the Act issued to the petitioner being invalid and sought to be issued after three years from the end of the relevant assessment year 2015-16 with which we are concerned in this petition, any steps taken by the respondents in furtherance of notice dated 21.03.2022 issued under clause (b) of section 148A of the Act and order dated 02.04.2....