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2023 (11) TMI 1315 - SCH - Income TaxValidity of Reopening of assessment u/s 147 - as argued notice has been issued without proper sanction u/s 151 - Notice beyond a period of 4 years - As decided by HC 2022 (9) TMI 360 - BOMBAY HIGH COURT notice for reopening has been issued on 26th March 2021 which is beyond a period of 4 years. The satisfaction under section 151 has been issued by the Range 3(3) Mumbai which admittedly is a Joint Commissioner whereas the satisfaction should have been of either the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner in accordance with section 151(1) of the Act. The notice dated 26th March 2021 is clearly without jurisdiction and deserves to be quashed and set aside. HELD THAT - Upon hearing the counsel the Court made the following. Issue notice to the respondent on the application seeking condonation of delay in filing special leave petition as well as on special leave petition.
The Supreme Court of India issued an order to issue notice to the respondent on the application seeking condonation of delay in filing a special leave petition. The case was tagged with SLP (C) Dy. No.27617/2022.
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