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2018 (5) TMI 1027 - HC - Income TaxValidity of notice issued for re-assessment - satisfaction of requirement of section 151(2) before issuance of notice u/s 148 - competent officer to issue notice - Held that:- Subsection( 2) of section 151 provides that in cases specified therein, no notice under section 148 of the Act would be issued by an Assessing Officer who is below the rank of Joint Commissioner, unless the Joint Commissioner is satisfied, on the reasons recorded by the Assessing Officer that it is a fit case for issuance of such notice. Clearly thus, this requirement was fulfilled. The legal proposition is that when the statute casts a duty on a certain administrative officer, the same must be performed by him and the satisfaction arrived at even by the higher authority would not be sufficient. However, in the present case, there was no lack of satisfaction or exercise of power by the Joint Commissioner. He in clear terms, expressed his satisfaction that on the basis of the reasons recorded by the Assessing Officer, it was a fit case for issuance of notice under section 148 of the Act. Merely because the papers were thereafter for some erroneous reason also placed before the Commissioner who also recorded his similar satisfaction would not take away anything from the previous conclusion. - Decided against assessee.
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