Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 332 - HC - Income TaxReopening of assessment u/s 147 - whether notice issued prior to the concerned officer obtaining necessary administrative approval? - HELD THAT:- Notice under Section 148 of the Act was issued after obtaining requisite administrative approval, we are not satisfied with the explanation given in the counter affidavit [if it all, it can be called, as an explanation] as no attempt has been made to explain what is stated in paragraph 1 of the impugned order dated 28.09.2018. As far as the other aspect is concerned, in our view, since the proof put in place by the petitioner-assessee with regard to the acknowledgement of return filed for AY 2011-2012 has not been disputed by the Revenue, as noticed above, the challenge to the impugned notice and the impugned order will have to be sustained. Therefore, for the foregoing reasons, we are inclined to quash the impugned notice dated 27.03.2018 as also the impugned order dated 28.09.2018. It is ordered accordingly.
|