TaxTMI 
TaxTMI 
2026 (9) TMI 1706
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....gal grounds are raised in the grounds of appeal, however, he prefers to argue on two specific counts/grounds, viz. : (i) Firstly, the impugned jurisdictional notice issued u/s 148 (31.03.2023) is patently illegal as it is mechanical / vague and uses both description of assessee being stated as SEARCHED and NON SEARCHED PERSON; on same notice, impugned action is invalid; and (ii) In sole and only sanction u/s 151 (dated 31.03.2023) in quantum of income escaping assessment amount is referred at Rs. 50,00,000/- whereas in underlying reasons amount of income escaping assessment is stated to be Rs. 34,48,344/-. 3. With regard to above ground (i), he submitted that the issue is squarely covered by the decision of the ITAT, De....
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....duced below :- "23. Heard both the parties at length and perused the materials available on record. From the perusal of the notice issued u/s 148 as available at PB 33 and 34, it is observed that the AO in the said notice has observed as under: "I have information that a search was initiated under section 132 of the Act in your case or in the case of the person in respect of which you are the assessable under the act on the date 11/05/2024. I am satisfied, with the approval of Principal Commissioner or Commissioner, that books of accounts or documents, seized or requisitioned under section 132 or section 132A of the Act in case of VINTAGE DISTILLERS LIMITED pertains or pertain to, or any information contained ther....
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....t of which you are the assessable under the Act on the date 17/09/2021. This notice is being issued after obtaining the prior approval of the PCCIT, Delhi accorded on date vide Reference No. 100000038640175. 3. Undisputedly and admittedly present case is of non-searched case (third party case) so when reopening u/s 148 of the Act is made directly on non-searched person same has different nature and has scope is to be strictly. As evident from cursory look to notice u/s 148 it is totally without application of mind as it is stated assessee is searched and non searched person both. As the impugned assessment order passed u/s 147/144 of the Act is considered we find that the assessment is conclude referring to some search act....
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.... Court in the case of ACIT & Ors. vs. Teleperformance Global Services Pvt. Ltd. (supra), which is upheld by the Hon'ble Supreme Court. Hon'ble Bombay High Court in the aforesaid decision held as under :- "6. Various grounds has been raised in the petition, but the most important ground is that the sanction/approval under Section 151 of the Act has been obtained and granted without application of mind. We would agree with Petitioner. A copy of the approval and impugned order under Section 148A(d) are annexed to the petition. In column 7 of the approval, the quantum of income which has escaped assessment is mentioned as Rs. 63,16,784/-. In column 18, reasons for the belief that income has escaped assessment is answered as, "Refer ord....