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2023 (7) TMI 787 - AT - Income TaxReopening of assessment u/s 147 - recording of satisfaction by the competent authority before the issuance of notice u/s 148 - what's the date of the grant of such approval by the ld PCIT? - HELD THAT:- Range head has recommended and granted the approval physically under his signatures on 26.03.2018 and thereafter, online on 28.03.2019 and unless the Range head recommends the matter, the matter cannot proceed further and therefore, the later approval granted by the Range head on 28.03.2019 is taken as the correct date of recommendation. Similarly, the ld. PCIT who is the approving authority in the instant case has granted the approval online on 28.03.2018 and thereafter, physically under his signatures on 29.03.2019 and therefore, the latter approval granted by him is taken as the correct and final date of grant of approval which is 29.03.2019 by the Competent authority for issuance of notice u/s 148 by the AO. Thus where the notice u/s 148 has been issued well before the date of grant of approval by the ld PCIT on 29.03.2019, the same is clearly a jurisdictional defect u/s 151 which cannot be cured as it goes to the foundation of the whole of the assessment proceedings u/s 147 and therefore, the consequent assessment proceedings deserve to be set-aside on this ground itself. Decided in favour of assessee.
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