2026 (4) TMI 914

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....nal ground contending that the approval granted u/s. 151 of the Income Tax Act, 1961 (for short 'the Act') by the competent authority for issuance of statutory notices therein had acted in a mechanical manner without independent application of mind. In this regard, the Ld. Counsel had furnished copy of the said approval u/s. 151 of the Act by the Pr. CIT, Raipur-1 which is extracted and made part of this order as follows: 3. That upon examination of the said approval by the competent authority at Sr. No.22, the Pr. CIT writes that "on going through the satisfaction note of the A.O and in view of the comments of the A.O and Range Head, this is a fit case for issuance of notice u/s. 148 of the I.T. Act, 1961, therefore, the case is approve....

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....as evident in the present case, the Pr. CIT, Raipur-1 had completely relied on the satisfaction of the A.O without bringing on board his independent reasoning, without providing any findings on what basis he is issuing the sanction, nothing has been mentioned by the competent authority which therefore, vitiates the very approval itself and consequently, all other subsequent proceedings also. The same dictate emanates from the judgment of the Hon'ble High Court of Delhi in the case of Pr. CIT Vs. N.C Cables Ltd., (2017) 391 ITR 11 (Del.). That on examination of the facts and circumstances of the present case, it is held that the approval u/s. 151 of the Act has been granted by the competent authority in a casual and mechanical manner sans an....

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....nformation. as per explanation-1 of Section 148. RTMEN No EPA 12. (1) Enquiry conducted (if any), u/s 148A(a) N/A (ii) Whether the show cause notice u/s 148A (b) contains the details of results of enquiry conducted 148A (a). N/A 13. Date of issue of show cause notice to assessee u/s 148A(b) 14. Date by which assessee was required to submit reply to show cause notice u/s 148A(b) or the final extended date N/A 15. Whether any reply received from assessee u/s 148A(b)? N/A 16. Whether personal hearing requested by assessee N/A- 17. Whether the provision of Sec, 150(1) are applicable. 18. Reasons for the belief that income has escaped assessment. Refer Annexure for reasons 19 Recommendations of the Additional/ Joint C....