TaxTMI 
TaxTMI 
2025 (12) TMI 914
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....r the A.Y.2018-19 dated 30.06.2025 emanating from the Assessment Order passed under section 147 r.w.s 144B of the Act, dated 20.02.2024. The Assessee has raised the following grounds of appeal : "Wherever the context so require, each of the following grounds of appeal & prayers are independent, without prejudice to each other and in alternative. A) Validity of Reopening of Assessment : 1. On the facts and circumstances of the case and in law, the issue of Notice under section 148A(b) of the Income Tax Act [in short "the Act"], Order passed under section 148A(d) of the Act, approval/sanction granted by the competent authority; invocation of jurisdiction under section 147; issue of Notice under section 148 of the Ac....
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....ting the book results/financial statements filed on record; without any rational and/or comparative basis; and without appreciating the factual matrix of the case in its proper perspective. D) Non Speaking, arbitrary & mechanical Order and Violation of Principles of Natural Justice: 4. The learned CIT(Appeals) erred both on facts and in law, in passing an ex-parte adverse appeal order confirming the impugned assessment order, without disposing in accordance with the law the preliminary Application for discovery and production of evidence, without granting any opportunity to the Appellant, despite specific requests, for filing its written submissions and evidence after disposal of the aforesaid Application on record; disreg....
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....e Act may kindly be quashed as being issued without satisfying the jurisdictional pre-conditions; being barred by limitation; and being void ab-initio, invalid, without jurisdiction and bad in law. 2) The entire assessment proceedings and the impugned assessment order may kindly be declared as illegal, invalid, void ab-initio and bad in law; and consequently, or otherwise, the impugned assessment order may kindly be quashed and annulled/cancelled. 3) The additions made in the impugned assessment order, as confirmed by the learned CIT(Appeals), may kindly be deleted/cancelled. 4) In the event, your Honour's arrive at a conclusion that the reopening of the assessment, the Notice issued under section 148 of the A....
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....is at page no.9 of the paper book. Ld.AR submitted that the notice u/s.148 of the Act, dated 12.04.2022 for A.Y.2018-19 has been approved by Principal Commissioner of Income Tax, Pune-3. Ld.AR submitted that since more than three years have been lapsed from the end of the Assessment Year 2018-19, as per provisions of the Act, the notice u/s.148 should have been approved by Principal Chief Commissioner of Income Tax. Ld.AR relied on the decision of the Jurisdictional High Court in the case of Vodafone Idea Limited Vs. DCIT in Writ Petition No.2768 of 2022 vide order dated 06.02.2024. 3. We have studied the paper book filed by the ld.AR. It is observed that notice u/s.148 for A.Y.2018-19 dated 12.04.2022 has been approved by Principal Comm....
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....me Tax Act, 1961 ("the Act"), the order passed under Section 148A(d) of the Act and the notice both dated 7 April 2022 issued under Section 148 of the Act. One of the grounds raised is that the sanction to pass the order under Section 148A(d) of the Act and issuance of notice under Section 148 of the Act is invalid inasmuch as the sanction has been admittedly issued by the Principal Commissioner of Income Tax ("PCIT") and not by the Principal Chief Commissioner of Income Tax (PCCIT"). 2. Petitioner's request for a copy of the sanction has also been denied. Even in the affidavit in reply, the Department is refusing to give the sanction which makes us wonder what is the national secret involved in that, that Assessee is being ref....
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....acts in the case of Vodafone Idea Limited and assessee are identical. Therefore, respectfully following the Hon'ble Jurisdictional High Court, since the notice u/s.148 and order u/s.148A(d) has been approved by Pr.CIT for A.Y.2018-19, whereas as per section 151 of the Income Tax Act, the approval of Principal Chief Commissioner of Income Tax or Chief Commissioner of Income Tax was required, therefore, the notice u/s.148 is hereby quashed. Accordingly, legal ground raised by the assessee is allowed. 7. Since we have decided the legal ground in favour of assessee, all other grounds become academic in nature and dismissed as unadjudicated. Accordingly, grounds of appeal raised by the Assessee are partly allowed. 8. In the result, appeal ....