TMI Blog2022 (1) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... s 147 - reopening beyond period of 4 years - mandation to get prior approval of the Commissioner of Income Tax - HELD THAT:- This Court had an occasion in similar circumstances to quash an identical notice under Section 148 of the IT Act by its order [ 2019 (12) TMI 829 - ORISSA HIGH COURT] . Notice issued u/s 148 which has been challenged as been stated that the notices had been issued after obtaining necessary satisfaction of the Jt. CIT Range-I, Cuttack whereas the Officer authorized to record the necessary satisfaction had to be the Chief Commissioner of Income Tax / Commissioner of Income Tax. As in each of the above cases, the impugned notice under Section 148 of the IT Act is hereby quashed. - W.P.(C) No.30489 of 2021, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h of these cases, the notice under Section 148 of the IT Act has been issued prior to 1st April, 2021. In many of them, in fact, the date of the notice is 31st March, 2021. 3. In each of these cases, the relevant assessment year (AY) in relation to which such notice has been issued is more than four years prior to the date of the reopening i.e. it is beyond four years from the expiry of the AY in question and is clearly therefore, time barred in terms of the first proviso to Section 147 of the IT Act. 4. The stand of the Revenue that in view of the notifications issued by the Central Government in terms of the provisions of the Taxation and other laws (Relaxation and Amendment of Certain Provisions) Act, 2020, the said time limits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d after obtaining necessary satisfaction of the Jt. CIT Range-I, Cuttack whereas the Officer authorized to record the necessary satisfaction had to be the Chief Commissioner of Income Tax / Commissioner of Income Tax. 7. For all the aforesaid reasons, in each of the above cases, the impugned notice under Section 148 of the IT Act is hereby quashed. The writ petitions are allowed, but in the circumstances, with no order as to costs. 8. As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court s website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court s Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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