TMI Blog2017 (9) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ior officer. The argument that the approval by an officer superior to the Joint Commissioner will satisfy the requirement of Section 151 (2) of the Act, was categorically negated by this court in the aforementioned decision in SPL’s Siddhartha Ltd. [2011 (9) TMI 640 - DELHI HIGH COURT] No hesitation in concluding that in the present case, the mandatory requirement under Section 151 (2) of the Act, as it stood at the relevant time, has not been fulfilled and therefore, the reopening of the assessment for the AY 2005-06 by the impugned notice is bad in law. For the aforementioned reasons, the notice dated 28th March 2012 issued by the AO to the petitioner under Section 148 of the Act and the order dated 25th January 2013 passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Joint Commissioner, which in this case was the Additional Director of Income Tax (Addl. DIT). However, in the present case the approval was granted under Section 151 (2) by the DIT who was an officer superior to the Addl. DIT. It is accordingly contended by the Petitioner that the impugned notice under Section 148 of the Act and all proceedings pursuant thereto are bad in law. 4. On the previous date, i.e. 30th August 2017, this court noted that the Petitioner was placing reliance on the decision of the court in Commissioner of Income Tax v. SPL s Siddhartha Ltd. 2012 (345) ITR 223 (Del) and urged that even if such approval had been granted, as in the present case, by the officer superior i.e. the DIT, it would not cure the defec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the reopening is sought to be done after the expiry of four years from the end of the relevant AY, the mandatory requirement under Section 151 (2) of the Act is that the approval for the reopening of the assessment should be by an officer of the rank of the Joint Commissioner (in this case, the Addl. DIT) and not other officer including a superior officer. Section 151 (2) of the Act as it stood at the relevant time read: (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, after the expiry of four years from the end of the relevant assessment year, unless the Joint Commissioner is satisfied, on the reasons re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industrial Resources Ltd. (supra), the Court explained: 8. The Revenue's argument seems plausible and even logical because the Commissioner or a Chief Commissioner is unarguably ranked higher in authority than a Joint Commissioner. Yet at the same time, this Court has to give effect to plain words of the statute which unambiguously states that the competent authority in such cases is the Joint Commissioner (and not the Chief Commissioner or the Principal Commissioner). The Revenue's submissions that all such cases, are covered under proviso to Section 147(1), the competent authority for prior approval would be four superior officers, renders Section 151 (2) superfluous. If anything the Court is clear that it is not its job to r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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