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2022 (5) TMI 61 - BOMBAY HIGH COURTValidity of Reopening of assessment u/s 147 - four years from the end of the relevant assessment year - rejecting petitioner’s objections to re-opening - Validity of sanction granted under Section 151 - as argued sanction has been given by the Additional Commissioner of Income Tax and not Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner of Income Tax - HELD THAT:- In the case at hand, the assessment year is 2015-2016 and, therefore, the six years limitation will expire only on 31st March 2022. Certainly, therefore, the Relaxation Act provisions will not be applicable. In any event, the time to issue notice may have been extended but that would not amount to amending the provisions of Section 151 of the Act. In our view, since four years had expired from the end of the relevant assessment year, as provided under Section 151(1) of the Act, it is only the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner who could have accorded the approval and not the Additional Commissioner of Income Tax. On this ground alone, we will have to set aside the notice dated 26th March, 2021 issued under Section 148 of the Act, which is impugned in this petition. In view thereof, the consequent orders and notices will also have to go.
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