TMI Blog2020 (5) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... , Delhi-19 for reaching to the satisfaction for granting approval. Thereafter, the AO has mechanically issued notice u/s. 148 Reopening in the case of the assessee for the asstt. Year in dispute is bad in law and deserves to be quashed. See DHARMENDER KUMAR C/O RAJ KUMAR ASSOCIATES VERSUS ITO, WARD 65 (5) , NEW DELHI [ 2019 (10) TMI 736 - ITAT DELHI] - Decided in favour of assessee. - ITA No. 821/Del/2019 - - - Dated:- 2-3-2020 - Shri H.S. Sidhu, Judicial Member For the Assessee : Mr. Raj Kumar, CA Sh. Sumit Goel, CA For the Department : Ms. Parul Singh, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-21, New Delhi on 05.12.2018 in relation to the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind gave the approval in a mechanical manner. He further drew my attention towards Page No. 4, Column No. 11 of Assessee s Paper Book which is a copy of further approval granted by the Pr. Commissioner of Income Tax, Delhi-19, New Delhi wherein he has granted the approval by mentioning that Yes, As per facts / reasons recorded, I am satisfied that it is a fit case for issue of notice u/s. 148 which shows that Ld. Pr. CIT, Delhi-19, New Delhi has also not recorded proper satisfaction and without application of mind gave the approval in a mechanical manner. He further stated that this legal ground is squarely covered by the decision of the Hon ble Delhi High Court in the case of United Electrical Company (P) Ltd. Vs. CIT Ors. 258 ITR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion/approval recorded for issue of notice u/s. 148 of the Act placed in paper book, especially page no. 4 of the paper book i.e. Column no. 10, wherein the Addl. CIT, Range-55, New Delhi granted the approval for issuing notice u/s. 148 of the Income Tax Act, 1961 by mentioning as under:- It is a fit case for issue of notice u/s. 148 6.1 Further on perusal of page no. 4 i.e. column no. 11 wherein the Ld. Pr. Commissioner of Income Tax, Delhi-19, has granted the approval by mentioning that Yes, As per facts / reasons recorded, I am satisfied that it is a fit case for issue of notice u/s. 148 which shows that Ld. Pr. CIT, Delhi-19, has also not recorded proper satisfaction and without application of mind gave the approval in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for issue of notice u/s. 148 of the Income Tax Act. Analyzing, the above satisfaction/approval, it has been held that the CIT is required to apply his mind to the proposal put up to him for approval in the light to eh material relied upon by the AO. The said power cannot be exercised casually and in a routine manner. We are constrained to observe that in the present case, there has been no application of mind by the Addl. CIT before granting the approval. (Para 19). (B) Hon ble Supreme Court of India in the case of CIT vs. S. Goyanka Lime Chemical Ltd. reported in (2015) 64 taxmann.com 313 (SC) arising out of order of Hon ble High Court of Madhya Pradesh in CIT vs. S. Goyanka Lime Chemicals Ltd. (2015) 56 taxmann.com 390 (MP). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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