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2015 (3) TMI 278 - DELHI HIGH COURTValidity of reopening of assessment - ITAT’s findings that the CIT lacked the authority to sanction re-assessment proceedings through issuance of notice u/s 148 - whether notice under Section 147 not approved by the competent authority in accordance with Section 151 of the Act? - Held that:- This Court has to give effect to plain words of the statute which unambiguously states that the competent authority in such cases is the Joint Commissioner (and not the Chief Commissioner or the Principal Commissioner). The Revenue’s submissions that all such cases, are covered under proviso to Section 147(1), the competent authority for prior approval would be four superior officers, renders Section 151(2) superfluous. If anything the Court is clear that it is not its job to render, in the process of interpretation, an entire provision academic or inoperative. This court is of the opinion that accepting the Revenue’s position would result in that consequence. In this case, since the original assessment was completed “other than” the eventualities contemplated in Section 151(1), i.e. it was processed under Section 143(1). Thus, clearly Section 151(2) applied. Thus there is no infirmity in the order of the ITAT. No substantial question of law arises. - Decided against revenue.
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