TaxTMI 
TaxTMI 
2025 (3) TMI 2044
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....e, inter alia, has raised several grounds of appeal including legal issue challenging validity of the notice issued u/s.148 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") being bad in law for not obtaining approval of the competent authority. According to the Ld.AR, when the notice u/s.148 of the Act was issued on 30.06.2022 which was undisputedly beyond period of three year, therefore, approval was required to be taken as per provisions of the amended section 151 of the Act from the Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General of Income tax and not from the Principal Commissioner of Income Tax as held by the Hon'ble Supreme Court in the case of UoI v. Rajeev Bansal....
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.... been issued u/s.148A(b) of the new regime. 4. Pursuant to the Hon'ble Supreme Court decision/direction in the case of Ashish Agarwal (supra), the AO issued fresh notice u/s.148A(b) of the Act on 24.05.2022 which was responded by the assessee on 25.05.2022; and pursuant thereto, on 30.06.2022 the AO passed order u/s.148A(d) of the Act and issued notice u/s.148 of the Act on the same day i.e.30.06.2022. The Ld.AR invited our attention to Page No.9 wherein copy of the notice u/s.148 of the Act dated 30.06.2022 is found placed, wherein, the DCIT/AO has noted that he had issued ibid notice after obtaining prior approval of the PCIT-1, Coimbatore [Principal Commissioner of Income Tax] which was accorded on 28.06.2022 with C.No.122/PCIT-1/CBE/....
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....incipal Chief Commissioner or Principal Director General or where there is no Principal Chief Commissioner or Principal Director General, then, Chief Commissioner or Director General. Since grant of sanction by the appropriate/specified authority u/s 151 is a pre-condition for the AO to assume jurisdiction u/s.148 of the Act to issue re-opening of assessment notice, according to Ld AR, valid sanction by the appropriate/specified authority u/s 151 of the Act, is sine qua non for AO to usurp reopening jurisdiction. Therefore, the Ld.AR asserted that the notices issued by the AO dated 30.06.2022 u/s.148A(d) of the Act as well as u/s.148 of the Act are bad in law. 5. Per contra, the Ld.DR submitted that after the Hon'ble Supreme Court decisi....
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....contemplated u/s.3(1) of TOLA i.e. between 20.03.2020 and 31.03.2021, the authorities empowered u/s.151(1) of the old regime i.e. the Principal Commissioner of Income Tax could have granted sanction to re-open the assessment till the extended period up to 30.06.2021. However, in case, where sanction need to be given after 30.06.2021, then approval/sanction should be given by the authorities empowered under clause (ii) of section 151 of the new regime i.e. Principal Chief Commissioner of Income Tax, and in his absence, the Chief Commissioner of Income Tax. 7. Reverting back to the present case, the AO is noted to have issued notice u/s.148A(b) of the Act on 24.05.2022, and after the assessee had filed his response to it, the AO is noted t....