Section 151 - Sanction for issue of notice - Income-tax Act, 1961

10 [ Sanction for issue of notice. 151. Specified authority for the purposes of section 148 and section 148A shall be,- (i) Principal Commissioner or Principal Director or Commissioner or Director, if three years or less than three years have elapsed from the end of the relevant assessment year; (ii) Principal Chief Commissioner or Principal Director General or 11 [ **** ] Chief Commissioner or Director General, if more than three years have elapsed from the end of the relevant assessment year. ] 12 [ Provided that the period of three years for the purposes of clause (i) shall be computed after taking into account the period of limitation as excluded by the third or fourth or fifth provisos or extended by the sixth proviso to sub-section (1) of section 149. ] ----------------------- Notes :- 1. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 2. Substituted for except by an Assessing Officer of the rank of Assistant Commissioner or Deputy Commissioner by the Finance Act, 1990, w.e.f. 1-4-1990. 3. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 4. Substituted for Deputy by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 5. Substituted for Deputy by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 6. Substituted for Deputy by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 7. Inserted by the Finance Act, 2008, w.e.f. 1-10-1998. 8. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013 9. Substituted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015, before it was read as, 1 [Sanction for issue of notice. 151. (1) In a case where an assessment under sub-section (3) of section 143 or section 147 has been made for the relevant assessment year, no notice shall be issued under section 148 2 [by an Assessing Officer, who is below the rank of Assistant Commissioner 3 [or Deputy Commissioner], unless the 4 [Joint] Commissioner is satisfied on the reasons recorded by such Assessing Officer that it is a fit case for the issue of such notice] : Provided that, after the expiry of four years from the end of the relevant assessment year, no such notice shall be issued unless the 8[Principal Chief Commissioner or] Chief Commissioner or 8[Principal Commissioner or] Commissioner is satisfied, on the reasons recorded by the Assessing Officer aforesaid, that it is a fit case for the issue of such notice. (2) In a case other than a case falling under sub-section (1), no notice shall be issued under section 148 by an Assessing Officer, who is below the rank of 5 [Joint] Commissioner, after the expiry of four years from the end of the relevant assessment year, unless the 6 [Joint] Commissioner is satisfied, on the reasons recorded by such Assessing Officer, that it is a fit case for the issue of such notice.] 7 [ Explanation.- For the removal of doubts, it is hereby declared that the Joint Commissioner, the 8 [Principal Commissioner or] Commissioner or the 8 [Principal Chief Commissioner or] Chief Commissioner, as the case may be, being satisfied on the reasons recorded by the Assessing Officer about fitness of a case for the issue of notice under section 148, need not issue such notice himself] 10. Substituted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-04-2021 before it was read as 9 [ Sanction for issue of notice 151. (1) 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 the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer, that it is a fit case for the issue of such notice. (2) In a case other than a case falling under sub-section (1), no notice shall be issued under section 148 by an Assessing Officer, who is below the rank of Joint Commissioner, unless the Joint Commissioner is satisfied, on the reasons recorded by such Assessing Officer, that it is a fit case for the issue of such notice. (3) For the purposes of sub-section (1) and sub-section (2), the Principal Chief Commissioner or the Chief Commissioner or the Principal Commissioner or the Commissioner or the Joint Commissioner, as the case may be, being satisfied on the reasons recorded by the Assessing Officer about fitness of a case for the issue of notice under section 148, need not issue such notice himself.] 11. Omitted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, where there is no Principal Chief Commissioner or Principal Director General, 12. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023