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2002 (10) TMI 86 - DELHI HIGH COURT
Challenge in this writ petition under article 226 of the Constitution of India is to the notice issued under section 148, seeking to reopen the assessment - the Legislature has provided certain safeguards to prevent arbitrary exercise of powers by an Assessing Officer, particularly after a lapse of substantial time from completion of assessment. The power vested in the Commissioner to grant or not to grant approval is coupled with a duty. The Commissioner is required to apply his mind to the proposal put up to him for approval in the light of the material relied upon by the Assessing Officer. The said power cannot be exercised casually and in a routine manner. We are constrained to observe that in the present case there has been no application of mind by the Additional Commissioner before granting the approval. - For the foregoing reasons, we allow the petition and quash the impugned notice