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2017 (6) TMI 1115 - AT - Income TaxReopening of assessment - reason to believe - AO jurisdiction to issue notice - permission from competent authority - Held that:- In the present case, notice under section 148 have been issued by ACIT, Circle 1(1) Chandigarh on 27.03.2007 after expiry of four years from the end of the relevant assessment year, therefore, the satisfaction of the Joint Commissioner of Income Tax on the reasons recorded by the Assessing Officer that it is a fit case for issuing of such notice is required, however, in the present case, no satisfaction on such reasons recorded by the Assessing Officer have been obtained from the JCIT. In the notice under section 148, the approval from the Commissioner of Income Tax, Chandigarh is mentioned and in another satisfaction, the Addl. CIT accorded his approval on 26.03.2008 after issue of notice under section 148 which is wholly null and void. The Assessing Officer, therefore, did not have jurisdiction to issue notice under section 148 without obtaining the approval and sanction of the Jt. CIT. - Decided in favour of assessee.
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