TMI Blog2007 (12) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... adhaya for the respondents. JUDGMENT 1. We have heard Sri S. K. Garg, for the petitioner, and Sri R. K. Upadhaya for the Income-tax Department. 2. The petitioner was assessed by an assessment order dated January 29, 2004 (wrongly mentioned as January 29, 2003), by respondent No. 2 under section 144 of the Income-tax Act, 1961 (hereinafter referred to as "the Act" in short), for the assessment year 2001-02, a copy of the assessment order has been enclosed as annexure III to this writ petition. 3. The petitioner is challenging a notice issued to him under section 148 of the Act, a copy of which has been enclosed as annexure VI to this writ petition. 4. The main ground of challenge is that the notice under section 148 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessarily recorded by the Additional Commissioner or the Joint Commissioner, as the case may be. However, if the Assessing Officer is the Additional Commissioner or the Joint Com-missioner, then in that case, prior approval of any higher officer is not required in case he has recorded the reasons for issuing notice in view of the provisions of sub-sections (4) and (5) of section 120 of the Act ; (ii) if, however, the period of four years has expired and the assessment order has been made under sub-section (3) of section 143 or section 147 of the Act, the notice is to be issued only after the satisfaction has been recorded by either the Chief Commissioner or the Commissioner on the reasons recorded by the Assessing Officer that it is a fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, unless the Joint Commissioner 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 Chief 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 Commissioner is satis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax. 11. Learned counsel for the petitioner has argued that the Commissioner could not have given the sanction and only the Joint Commissioner could have given the sanction. 12. We are unable to accept the submission, considering the basic purpose for which such sanction has been provided for. The obvious purpose is to exercise proper supervision by a superior officer of the Department. 13. The other submission from the side of the petitioner is that the assessment order under section 144 of the Act was annulled in appeal and the Department has gone up in further appeal and, thus, the assessment should be deemed to be pending. The submission proceeds to say that when an assessment proceeding is pending, there is no quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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