TMI Blog2021 (11) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... terthought to cover up the action of the learned Deputy CIT. In the order dated 21/09/2021 rejecting this objection, the AO does not deny that the approval was dated 26/06/2019 whereas the notice was dated 25/06/2019 but simply states that the reason of escapement of income was sent for approval to Additional CIT on 14/06/2019 much before the notice under Section 148 was issued. Petitioner s submission that the notice dated 25/06/2019 issued u/s 148 of the Act was illegal since there was no prior approval as required under Section 151(2) of the Act has to be accepted. Notice itself has to be quashed and set aside. In such a case, the consequential orders also have to be set aside. Therefore, prayers (a) and (a1) which read as under, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f was issued without having prior mandatory approval of the Additional CIT which was required in law under Section 151(2) of the Act. We are satisfied that no such mandatory approval was in place before the issuance of this notice and for the sake of brevity, we do not wish to go into the other grounds. 3. The notice under Section 148 of the Act dated 25/06/2019 states, This notice is being issued after obtaining the necessary satisfaction of the Range 1(3), Mumbai . Copy of approval at Exh.E to the Petition in which the Additional CIT, Range 1(3), Mumbai has, by hand noted, Yes, I am satisfied that it is fit case for the issue of notice u/s 147 of the Act - Sd/- 26/06/2019 . 4. Mr. Kamat submitted that if this necessary satisfactio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Additional CIT on 14/06/2019 much before the notice under Section 148 was issued. 7. In our view, therefore, the Petitioner s submission that the notice dated 25/06/2019 issued under Section 148 of the Act was illegal since there was no prior approval as required under Section 151(2) of the Act has to be accepted. 8. In the circumstances, that notice itself has to be quashed and set aside. In such a case, the consequential orders also have to be set aside. Therefore, prayers (a) and (a1) which read as under, are granted. (a) a writ in the nature of mandamus, prohibition, certiorari, or any other appropriate writ, direction or order quashing the notice dated 25.06.2019 issued by the Respondent No.1 under section 148 and conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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