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2019 (11) TMI 1107 - HC - Income TaxReopening of assessment u/s 147 - addition u/s 68 - approval of the Chief Commissioner of Income Tax taken or not? - proposal placed on record shows that it bears Inward Stamp of the Additional Commissioner of Income Tax, Mumbai - HELD THAT:- Whether the communication dated 13 February 2019 accords a final approval. This question we answer in the negative. Though the words “I feel that this is a fit case” are used in the communication, the further part of the communication seeks an approval of the Chief Commissioner of Income Tax, Therefore, this opinion was subject to the approval of the Chief Commissioner of Income Tax. The communication dated 13 February 2019 cannot, therefore, be considered as a final sanction. Whether the sanction granted by the Chief Commissioner of Income Tax would fulfill the requirement of section 151 - whether the sanction granted by the Chief Commissioner of Income Tax would fulfill the requirement of section 151? - HELD THAT:- It is long been settled that when the statute mandates the satisfaction of a particular authority for the exercise of power then it has to be done in that manner only. Adopting this principle, the Division Benches of this Court in the case of Ghanshyam K. Khabrani v. Asst. CIT [2012 (3) TMI 266 - BOMBAY HIGH COURT] and CIT v. Aquatic Remedies P.Ltd. [2018 (8) TMI 135 - BOMBAY HIGH COURT] have held that sanction for issuance of reopening notice has to be obtained from the Authority mentioned in Section 151 and not from any other officer including a superior officer. In the present case the Chief Commissioner of Income tax is not the officer specified in section 151 of the Act. There is thus a breach of requirement of section 151(2) of the Act regarding sanction for issuance of notice under section 148 of the Act. Consequently, the impugned notice and the impugned order cannot be sustained in law. The Petitioner, therefore, is entitled to succeed.
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