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2005 (10) TMI 76 - HC - Income Tax
Notice u/s 148 – approval from Commissioner of Income-tax - while granting approval it was obligatory on part to Commissioner to verify whether there was any failure on the part of the assessee to disclose full and true relevant facts in the return of income filed for the assessment of income of that assessment year. It was also obligatory on the part of the Commissioner to consider whether or not power to reopen is being invoked within a period of four years - None of these aspects have been considered by him which is sufficient to justify the contention raised by the petitioner that the approval granted suffers from non-application of mind - impugned notices and consequently the order justifying reasons recorded are unsustainable. The same are liable to be quashed and set aside.