TMI Blog2021 (7) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... ents had been completed under Section 143(1) of the Act and the notices for Re-assessments under Section 148 had been issued within four years period. Since the foundational facts sought to be urged in the present appeals are diametrically opposite to the case set up by the appellant before this Court and the statutory Authorities below, this Court is of the view that it is not a fit case where appeals should be entertained under Section 260A of the Act. Moreover, if the facts now urged before this Court are true and correct, then the respondents should have brought the said facts to the notice of the statutory Authorities below by filing appropriate applications. - ITA 1/2020 & CM APPL. 40/2020, ITA 1000/2019 & CM APPL. 40/2020, ITA 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is satisfied on the reasons recorded by such Assessing Officer that it is a fit case for the issue of such notice: Provided that, after the expiry of four years from the end of the relevant assessment year, no such notice shall be issued unless the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer aforesaid, that it is a fit case for the issue of such notice. (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 2006-07 945320 945320 143 (1) 25/8/10 CIT Para No.2.4 of the order Joint CIT 4 2007-08 747140 747140 143 (1) 25/8/10 CIT Para No.2.4 of the order Joint CIT 18. From the about table, it is apparent that the learned assessing officer has obtained the sanction by the learned CIT whereas the sanction should have been obtained of Joint Commissioner of Income Tax. Identical issue arose before the honourable Delhi High Court in cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 render, in the process of interpretation, an entire provision academic or inoperative. This court is of the opinion that accepting the Revenue's position would result in tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee are allowed and appeals of the learned AO are dismissed. 5. In the appeals, the Principal Commissioner of Income Tax has prayed for framing of the following common substantial questions of law:- A. Whether the Hon'ble High Court is justified in law in quashing the notice issued u/s 148 on the ground that the satisfaction of the CIT as against the satisfaction of the JCIT was recorded before issue of notice u/s 148 of the Act? B. Whether the Hon'ble Tribunal is justified in ignoring that even before recording of the satisfaction by the CIT, the JCIT had also recorded his satisfaction which is sufficient to comply with the requirement of section 151 for issue of notice u/s 148 of the IT Act in the years involve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant:- A. Because the Ld. IT AT has failed to consider the specific facts of the assessment year involved in the present appeal. The Ld. IT AT ought to have considered that in this case, assessment order was passed u/s 143(3) of the Act and four years have not expired from the end of the relevant assessment year i.e. A Y 2006-07 at the time of recording the reasons for initiating the proceedings u/s 148. As per the provisions of Section 151 as applicable during the relevant period of time (upto 31.03.2015) the ACIT was competent to issue notice u/s 148 for A Y 2006-07 without any approval from higher authority. However, approval of the Ld. CIT was nevertheless taken before issue of notice u/s 148. Therefore, merely because ..... X X X X Extracts X X X X X X X X Extracts X X X X
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