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2023 (8) TMI 519 - BOMBAY HIGH COURTValidity of Reopening of assessment u/s 147 - Valid approval u/s 151 or not? - as argued notice issued u/s 148 was wholly without jurisdiction as it does not meet the pre-requisite conditions stipulated under the amended scheme of reassessment - also approval granted u/s 151 by the specified authority reflects non application of mind - HELD THAT:- Having considered the approval u/s 151 we are satisfied that there is no valid sanction. There is no evidence that PCIT has even granted any valid sanction. If respondents say there was a sanction by respondent No. 2, then it is an obvious case of utter non-application of mind because he would otherwise have not granted sanction if he had only read and applied his mind to what is stated in box 9, i.e., the time limit for current proceedings covered under is stated to be u/s 149(1)(b), or he would have sent it back to respondent no. 1 refusing to grant approval. It also goes to say that even respondent no. 1, who has sought approval, has not applied his mind. We are of the opinion that if only respondent No. 2 had read the report carefully, he would have never come to the conclusion that there is any material before him to treat it as a fit case to issue notice under Section 148 of the Act or pass order u/s 148A(d) - The safeguards provided in Sections 148 and 151 were lightly treated by respondent nos. 1 and respondent No. 2. Both of them appear to have taken the duty imposed on them under these provisions as of little importance. On this ground alone, the order passed u/s 148A(d) and notice issued u/s 148 of the Act have to be quashed and set aside. Decided in favour of assessee.
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