TMI Blog2012 (11) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... a fit case for issuance of notice - no substantial question of law involved in this appeal for its admission Proviso to Section 151 empowers the Chief Commissioner or the Commissioner of the Income Tax Act to accord sanction and this power has not been vested to any other officer irrespective of fact as to whether the assessing officer is Assistant Commissioner or the Deputy Commissioner or an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, though the Assessing Officer is not below the rank of Assistant Commissioner (i.e. the A.O. is Assistant Commissioner of Income Tax)? Learned counsel for the department referring the Section 151(4) of the Income Tax Act, 1961 submits that only in the case of assessing officer not below the rank of Assistant Commissioner or Deputy Commissioner, sanction of the Chief Commissioner or the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he word 'aforesaid' appearing in the proviso, it was contended by the learned counsel for the department that it refers to the assessment made by the Assistant Commissioner or the Deputy Commissioner and not by any other officer. We are unable to accept the contention considering the fact that proviso to Section 151 empowers the Chief Commissioner or the Commissioner of the Income Tax Act to accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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