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2004 (8) TMI 88 - HC - Income TaxNotice under section 148 – limitation – approval - Since, in the present case, there is neither any assessment order under sub-section (3) of section 143 or section 147 of the Act, the proviso to sub-section (1) of section 151 would not be applicable and the case shall be covered by sub-section (2) which requires the satisfaction/approval of the Joint Commissioner. - It may be mentioned here that section 2(28C) provides that "Joint Commissioner" means a person appointed to be a Joint Commissioner of Income-tax or an Additional Commissioner of Income-tax under sub-section (1) of section 117 of the Act. The Additional Commissioner would thus be a Joint Commissioner within the meaning of the word "Joint Commissioner" under sub-section (2) of section 151 of the Act. There is an order of the Additional Commissioner recording his satisfaction and granting approval to the issuance of the notice. – notice is valid - notice cannot be quashed
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