TMI Blog2023 (11) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... verify the Income Tax Portal relating to the deceased assessee, he would have certainly come to know that the assessee is deceased and had died on 23rd July 2020. The notice under Section 148A(b) of the Act has been issued without making the enquiry as mandated u/s 148A, thus is bad in law and has to be quashed and set aside. Invalid sanction u/s 151 - We agree that the approval applied for and granted u/s151 of the Act exposes the total non application of mind by the AO who applied for the approval, the Additional/Joint Commissioner of Income Tax who recommended granting of approval and the Principal Commissioner of Income Tax who granted the approval. We say this because Row 9 of the approval form, copy whereof can be found in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. For the Respondents Revenue : Mr. Ajeet Manwani a/w. Ms. Samiksha Kanani. P.C. : 1. Since affidavit in reply is on record, we have taken up this petition for final hearing at this stage itself. 2. Petitioner is impugning a notice dated 29th March 2023 issued under Section 148A(b) of the Income Tax Act, 1961 (the Act), order dated 18th April 2023 under Section 148A(d) of the Act and notice dated 18th April 2023 under Section 148 of the Act on various grounds. The primary ground is that the notice under Section 148A(b) of the Act has been issued to a deceased person and even the order under Section 148A(d) of the Act is not a valid order because the sanction under Section 151 of the Act has been granted without appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the deceased assessee, he would have certainly come to know that the assessee is deceased and had died on 23rd July 2020. The notice under Section 148A(b) of the Act has been issued without making the enquiry as mandated under Section 148A of the Act. Therefore, the notice issued under Section 148A(b) of the Act itself would be bad in law and has to be quashed and set aside. We find support for this view in a judgment of this Court in the matter of Dhirendra Bhupendra Sanghvi V/s. Assistant Commissioner of Income Tax Circle 27(3) Ors (2023) 151 taxmann.com 541 (Bombay). 4. Since the notice under Section 148A(b) of the Act which is the basic foundation for issuing a notice under Section 148A(d) of the Act itself is invalid, on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then Row 7 indicates the quantum of income which has escaped assessment Rs.3 lakhs . Therefore, the notice issued under Section 148A(b) of the Act itself could not have been issued. 7. Therefore, if only the Assessing Officer who applied for approval under Section 151 of the Act had only read the approval form, he would have made the required corrections. If only the Additional/Joint Commissioner of Income Tax had read the approval form and the order under Section 148A(d) of the Act and the file relating to the matter, he would not have recommended granting of approval. So also the Principal Commissioner of Income Tax. If he had only read the file, he would have realised that if the time limit for current proceedings is covered unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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