TMI Blog2015 (5) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that on such consideration both the appellate authorities have interfered into the matter. In doing so, no error has been committed warranting reconsideration. As far as explanation to Section 151, brought into force by Finance Act, 2008 is concerned, the same only pertains to issuance of notice and not with regard to the manner of recording satisfaction. That being so, the said amended provision does not help the revenue - Decided against revenue. - ITA No : 82, 83, 84, 87, 88, 89 of 2012 - - - Dated:- 14-10-2014 - Shri Rajendra Menon and Shri Sanjay Yadav, JJ. For The Appellant : Shri Sanjay Lal, counsel For The Respondent : Shri L.L. Sharma, counsel JUDGMENT As common questions of law and fact are involve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 ITR 363, the Commissioner quashed the notice under section 148, of the Act, and the same having been upheld by the Appellate Tribunal, these appeals have been filed. 4- Shri Sanjay Lal, learned counsel for the appellants, invited out attention to the Explanation added to section 151, by the Finance Act, 2008 retrospectively with effect from 1.10.1998; and, the Circular issued by the Department in this regard on 7.3.2009, to say that the Joint Commissioner is only required to be satisfied on the reasons recorded by the Assessing Officer and there is no further requirement for him to issue notice himself. 5- Placing reliance on the aforesaid and certain judgment of the Gujarat High Court, in the case of Lalita Ashwin Jain Vs. Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich also goes to indicate that the Commissioner did not apply his mind at all while granting sanction. The satisfaction has to be with objectivity on objective material. 8- If the case in hand is analysed on the basis of the aforesaid principle, the mechanical way of recording satisfaction by the Joint Commissioner, which accords sanction for issuing notice under section 148, is clearly unsustainable and we find that on such consideration both the appellate authorities have interfered into the matter. In doing so, no error has been committed warranting reconsideration. 9- As far as explanation to Section 151, brought into force by Finance Act, 2008 is concerned, the same only pertains to issuance of notice and not with regard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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