TMI Blog2022 (9) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... limit 6 years for reopening of an assessment and section 151 dealing with the sanction for an reopening beyond 4 years and within 4 years have not been amended to take care of these eventualities. It is undisputed that the relevant assessment year is 2015-16 and notice for reopening has been issued on 26th March, 2021 which is beyond a period of 4 years. The satisfaction under section 151 has been issued by the Range 3(3), Mumbai which admittedly is a Joint Commissioner, whereas the satisfaction should have been of either the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner in accordance with section 151(1) of the Act. The notice dated 26th March, 2021, is clearly without jurisdiction and deser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be issued by an Assessing Officer after the expiry of a period of 4 years of the relevant assessment year unless the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied on the reasons recorded by the Assessing Officer that it is a fit case for the issuance of such a notice. Learned counsel would submit that in this case the assessment year in question is 2015-16 and the notice is dated 26th March, 2021, which is clearly beyond the period of 4 years and therefore, the satisfaction ought to have been as per section 151 (1), whereas the satisfaction has been as per section 151(2) which is for reopening of a case within a period of 4 years in which case the satisfaction of the Joint C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l as the provisions of section 149 as well as section 151 of the Act has observed that even if the Relaxation Act applies to cases of this nature, the provisions of section 149 describing the outer limit 6 years for reopening of an assessment and section 151 dealing with the sanction for an reopening beyond 4 years and within 4 years have not been amended to take care of these eventualities. 6. It is undisputed that the relevant assessment year is 2015-16 and notice for reopening has been issued on 26th March, 2021 which is beyond a period of 4 years. The satisfaction under section 151 has been issued by the Range 3(3), Mumbai which admittedly is a Joint Commissioner, whereas the satisfaction should have been of either the Principal Chie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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