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2022 (3) TMI 789 - HC - Income TaxValidity of reopening of assessment u/s 147 - Valid sanction granted under Section 151 or not? - HELD THAT:- The sanction granted under Section 151 of the Act was on the basis of incorrect information provided to them. At the same time, if Mr. Ashish Pophare and Ms. Irina Garg had read the reasons submitted alongwith the form, they would have certainly found out the error. We have to also note that in the reasons for reopening, there is no mention about the assessment of petitioner having been completed under Section 153A read with Section 143(3) of the Act. In form 151, the amount mentioned as income originally assessed is ₹ 6,01,66,964/-, whereas income originally assessed was ₹ 11,11,34,621/-. We are also of the opinion that the Additional CIT and Principal CIT, viz., Mr. Ashish V. Pophare and Ms. Irina Garg, have mechanically accorded permission. We are of the opinion that even if only these two officials had read the report carefully alongwith the reasons recorded, this admitted error would not have crept in. The important safeguards provided in Sections 147 and 151 were lightly treated by the Officers This Court in German Remedies Limited V/s. Deputy Commissioner of Income Tax. [2005 (10) TMI 76 - BOMBAY HIGH COURT] has held that while granting approval it was obligatory on the part of the Commissioner to verify whether there was any failure on the part of the assessee to disclose full and true relevant facts in the return of income filed for the assessment of income of that assessment year. It was also obligatory on the part of the Commissioner to consider whether or not power to reopen is being invoked properly. In our view, the approval granted suffers from non application of mind. The notice issued under Section 148 of the Act is required to be quashed and set aside - Decided in favour of assessee.
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