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2023 (8) TMI 1084 - BOMBAY HIGH COURTReopening of assessment u/s 147 - mandation of approval obtained u/s 151 - HELD THAT:- The mandatory sanction required u/s 151 issuing notice u/s 148 of the Act by A.O. is absent for a reason as in the approval copy u/s 151 made available to petitioner states “Reasons to Believe - As per Annexure.” But in the annexure it is only blank page. Therefore, there is no denial of the fact that the annexure did not contain any reasons. On this ground alone in our view the impugned notice and the order on objections have to be quashed and set aside. Reasons for re-opening is not there on the Website/Income Tax Portal. There is no reference to these reasons for re-opening in the affidavit in reply. Moreover, the Form for recording the reasons and obtaining approval indicates that the approval was given on 30th March 2021. It would only mean that either the Form was filled up on 30th March 2021 or earlier. But in the approval which is available on the Website/Income Tax Portal, an extract/copy whereof is annexed at Exhibit “V” to the petition shows approval is dated 31st March 2021 and date of proposal is also shown as 31st March 2021. We are not inclined to accept the submissions that there was proper reasons recorded based on which approval was obtained u/s 151 and that there was application of mind by the Additional Commissioner of Income Tax while according the approval. Decided in favour of assessee.
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