TaxTMI 
TaxTMI 
2025 (3) TMI 1546
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....iate writ, order or direction under Article 226/227 of the Constitution of India, quashing notice dated 28.05.2022 issued under section 148A(b) of the Act. (b) issue a writ and/or order and/or direction in the nature of mandamus/certiorari or any other appropriate writ, order or direction quashing the impugned order dated 29.07.2022 passed by Respondent No.1 under section 148A(d) of the Act; (c) issue writ and/or order and/or direction in the nature of mandamus or any other appropriate writ, order or direction quashing the impugned notice dated 29.07.2022 issued under section 148 of the Act and all proceedings/ actions consequent thereto; (d) issue writ and/or order and/or direction in the nature of mandamus/certi....
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....ted after the expiry of three years from the end of the relevant AY. It is in the aforesaid context that the petitioner contends that the sanction accorded by the PCIT would not sustain. 5. In cases where reassessment is sought to be commenced after the lapse of three years from the end of the relevant AY, undisputedly, it would be the Principal Chief Commissioner who would be liable to be recognised as being the competent authority. Viewed in that light, it is apparent that the reassessment action would not sustain. 6. Dealing with an identical question, we had in Abhinav Jindal HUF v. Commissioner of Income Tax and Ors 2024 SCC OnLine Del 6585 held as under:- "30. Tested on the principles which were enunciated in Suman Jeet....
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....s that the terminal point for initiation of reassessment for the assessment year 2015- 2016 in ordinary circumstances would have been March 31, 2020 and that date clearly fell within the period spoken of in section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act. The period for issuance of notice for the assessment year 2015-2016, thus and principally speaking, stood extended up to June 30, 2021. 35. However, the key to answering the argument which was canvassed on behalf of the respondents is contained in section 3 itself and which purported to extend the period for completion of proceedings, passing of an order, issuance of a notice, intimation, notification, sanction or approval. The provisi....
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.... principally aimed at enabling authorities to take and commence action within the extended timelines that the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act introduced. However, it neither altered nor modified or amended the distribution of functions, the command structure or the distributionof powers under a specified Act. It was in that light that we had spoken of the carving or conferral of a new or altered jurisdiction. 38. It would therefore be wholly incorrect to read the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act as intending to amend the distribution of power or the categorisation envisaged and prescribed by section 151. The additional time that the said statut....
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....n and Amendment of Certain Provisions) Act after the expiry of four years from the end of the relevant assessment year, the authority statutorily empowered to confer approval would be the Principal Chief Commissioner/Chief Commissioner/Principal Commissioner/Commissioner. It would only be in a case where the reassessment was proposed to be initiated before the expiry of four years from the end of the relevant assessment year that approval could have been accorded by the Joint Commissioner of Income-tax. Similar would be the position which would emerge if the actions were tested on the basis of the amended section 151 and which divides the power of sanction amongst two sets of authorities based on whether reassessment is commenced within thr....