TMI Blog2019 (12) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... s required to be quashed and the same is quashed. Rule is made absolute to the aforesaid extent. - W.P.(C) NO. 7618 OF 2009 - - - Dated:- 20-11-2019 - Chief Justice Shri K.S. Jhaveri And Shri Justice K.R. Mohapatra For the Petitioner : M/s. Siddhartha Ray And S. Day For the Opp. Parties : Mr. T.K. Satapathy, Senior Standing Counsel ORDER By way of this writ petition, the petitioner has challenged the notice dated 27.03.2009 (Annexure-1) issued by the Assistant Commissioner of Income Tax, Bhubaneswar under Section 148 of the Income Tax Act, 1961 (for short the Act ) after obtaining necessary approval of the Additional Commissioner of Income Tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned notice is in clear contravention of Section 151 (1) of the Act. 5. In support of his contention, Mr. Ray, learned counsel for the petitioner also relied upon various decisions in the cases of Commissioner of Income-Tax v- Kelvinator of India Ltd. another , reported in (2010) 320 ITR 561 (SC), Ghanshyam K. Khabrani v- Assistant Commissioner of Income-Tax and others , reported in (2012) 346 ITR 443 (Bom), Commissioner of Income-Tax v- SPL s Siddhartha Ltd. , reported in (2012) 345 ITR 223 (Delhi), Commissioner of Income-Tax v- Aquatic Remedies P. Ltd ., reported in (2018) 406 ITR 545 (Bom) and Ramballabh Gupta v- Assistant Commissioner of Income- Tax and others , reported in (2007) 288 ITR 347 (MP). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the approval with the rank of Additional Commissioner of Income Tax is legal and within the jurisdiction. 7. Admittedly, the impugned notice under Section 148 of the Act was issued in respect of Assessment Year 2002-03, which is clearly after four years from the end of the relevant assessment year. 8. In our considered opinion, the contention of learned counsel for the parties is not acceptable. The Additional Commissioner is not equivalent to the rank of Commissioner or any other designation as defined under Section 151 (1) of the Act. Therefore, the impugned notice (Annexure-1), which has been issued to the petitioner, is bad in law and is required to be quashed and the same is quashed. Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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