TMI Blog2018 (4) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... he date of issue. The sanction under Section 151 is also a condition precedent to issue the reopening notice. Assessee is entitled to ask the Revenue whether or not, the condition precedent for reopening the assessment, i.e. date of posting of the notice and a copy of the sanction order from the superior authority as provided under Section 151. This attitude of not supplying copy of the necessary sanction to the Petitioner when asked for, is not justified in the least. This is more so as it would be open to the Petitioner also to challenge that the Sanctioning Authority had not applied his mind while granting the sanction, making the reopening notice bad. - Writ Petition No. 53 of 2018 - - - Dated:- 20-4-2018 - M.S. SANKLECHA SANDEEP K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2010, denying the refund of excess amount paid. This, resulted in Petitioner filing a rectification application on 25th March, 2010 which was allowed on 26th March, 2010, resulting in refund of ₹ 3034 Crores. On 29th March, 2010, an Assessment Order was passed under Section 143 (3) of the Act which substituted the refund into a demand for the Assessment Year 2008-09 being payable by the Petitioner. It is the Petitioner's case that on the basis of the decision of the Special Bench of the Tribunal in Avada Trading Co. (P) Ltd., v/s. ACIT 100 ITD 13 1, wherein it held that the interest granted under Section 244A of the Act on issue of Intimation gets substituted to nil when a final Assessment Order is passed, resulting in a dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities under Section 151 of the Act. This was also sought in the objections filed in response to the impugned notice. However, the same was not dealt with by the order disposing of the objections. 6. However, in the affidavit in reply which has been filed, the Respondent-Revenue have not annexed the appropriate sanction obtained from the superior authority under Section 151 of the Act nor evidence of handing over the notice to the postal authorities before 31st March, 2017. Although, the affidavit does mention that the necessary sanction has been obtained from the superior authority and across the bar, we are also told that notice was posted on 30th March, 2017. None of these are annexed to the reply filed. Both these issues are vital and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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