TMI Blog2021 (12) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in a draft form for approval. The reasons have to be that of the Assessing Officer and the Commissioner cannot improve upon those reasons. Moreover, even while conveying the approval for re-opening, Addl.CIT has displayed non-application of mind. The non-approval is given for re-opening the assessment of Petitioner but in the reference it pertains to another entity by the name Laxmi Organic and a communication dated 07/08/2017 is referred to. This also indicates that the Addl.CIT has granted sanction without even reading the letter. The notice under Section 148 has to be set aside and the same is hereby set aside - Decided in favour of assessee. - WRIT PETITION NO.3090 OF 2019 - - - Dated:- 14-12-2021 - K. R. SHRIRAM AMIT B. BO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tas India Pvt. Ltd. Mumbai. PFA attached reasons for re-opening of assessment u/s.147 for A.Y:1015-16 along with copy of letter of Addl.CIT, Range-3(2), Mumbai granting approval for the same. (Hari Mohan Dubey) ACIT-3(2)(1), Mumbai. 5. The reasons attached to the email is dated 05/09/2017 and the letter of Addl.CIT granting approval is dated 22/08/2017. Mr. Jain submitted that the Commissioner can issue a sanction if he is satisfied, on the reasons recorded by the Assessing Officer, that it is a fit case for issue of such notice. In this case, the sanction is dated 22/08/2017 whereas the reasons were recorded on 05/09/2017. Mr. Jain submitted that on this ground alone, the notice should be set aside and the order di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined from Principal CIT / Addl.CIT and thereafter the reasons as approved by the Principal CIT / Addl.CIT are recorded. Eventually, the notice under Section 148 is issued. In our view, this is a flawed procedure being adopted. The procedure being adopted is contrary to Section 151 under which the sanction has to be granted for issuing a notice under Section 148 when the Principal CIT / Addl.CIT is satisfied that it is a fit case for issue of such notice. The reasons recorded have to be final and it cannot be a draft submission for approval of the Principal CIT or Addl.CIT. The Assessing Officer has to record the final reasons as to why according to him a notice has to be issued under Section 148 and only if the Principal CIT / Addl.CIT is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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