9911796707
TMI Blog2022 (5) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... or Respondents-Revenue. P.C. : 1. Petitioner is impugning a notice dated 26th March, 2021 issued under Section 148 of the Income Tax, 1961 (the Act) for Assessment Year 2015-16 and order dated 11th February, 2022 rejecting petitioner's objections to re-opening. According to petitioner, sanction granted under Section 151 of the Act is also invalid since it is admitted in the notice issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtained from any of them, the notice issued is bad in law. 3. Sub-Section 1 of Section 151 provides that no notice shall be issued under Section 148 by an Assessing Officer, after the expiry of a period of four years from the end of the relevant assessment year, unless the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and other Laws (Relaxation of Certain Provisions) Act, 2020 (Relaxation Act), limitation, inter alia, under provisions of Section 151(1) and Section 151(2), which were originally expiring on 31st March, 2020 stand extended to 31st March, 2021 and therefore as the Assessment Year 2015-16 falls under the category within four years as on 31st March, 2020, the statutory approval for issuance of notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner or Chief Commissioner or Principal Commissioner or Commissioner who could have accorded the approval and not the Additional Commissioner of Income Tax. On this ground alone, we will have to set aside the notice dated 26th March, 2021 issued under Section 148 of the Act, which is impugned in this petition. In view thereof, the consequent orders and notices will also have to go. 8. Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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