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2021 (11) TMI 539 - BOMBAY HIGH COURTValidity of reopening of assessment u/s 147 - eligibility of reason to believe - eligible approval u/s 151 - According to petitioner, the reasons, which were given alongwith the impugned notice clearly pertains to some other assessee and not petitioner and approval, which has been issued under Section 151 is based on reasons pertaining to some other assessee and not petitioner - HELD THAT:- The approval, as it appears from the document, has been given by one Dinesh Chander Patwari, Principal Commissioner of Income Tax – 2, Mumbai on 30th March 2019. The proposal was submitted by one Abhay Siddharth Deware. The proposal was recommended by Ashutosh Rajhans, who has noted “Yes, I am satisfied that this is a fit case to issue notice under Section 148” and Dinesh Chander Patwari has endorsed a remark “after considering the reason recorded by AO the approval is granted”. The reasons annexed to the said approval pertains to another assessee being M/s. Glance Investment (I) Pvt. Ltd. Mr. Chhotaray submitted that inadvertently wrong annexure was sent alongwith the approval under Section 151. We do not find that statement even in the impugned order rejecting the objections. In our view, there has been total non application of mind while granting the approval. Only approval is dated 30th March 2019 which has been granted relying upon the reasons annexed thereto. Section 151 of the said Act in force at the relevant time, in sub-section (1) provides that no notice shall be issued under Section 148 by an Assessing Officer, after the expiry of a period of four years from the end of the relevant assessment year, unless Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons recorded by the AO, that it is a fit case for the issue of such notice. The only approval on file is one dated 30th March 2019 to which the reasons pertaining to another assessee is relied upon. For the subsequent reasons dated 20th August 2019 and 12th September 2019, no satisfaction has been recorded by a Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner on those reasons recorded by the Assessing Officer that it is a fit case for the issue of such notice. - Decided in favour of assessee.
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