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TMI Blog2024 (5) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... emanated from the order of the ld. Income Tax Officer, Ward-1(4), Udaipur, (in brevity the AO) order passed u/s 143(3)/148 of the Act. 2. At the outset, all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together and disposed of together. For the sake of convenience, ITA No. 13/Jodh/2022 is taken as the lead case. ITA No. 13/Jodh/2022 3. The assessee has taken the following grounds which are reproduced as below: "1. Ground 1.1 AND 1.2: The impugned order u/s 148/143(3) dated 30.06.2015, as well as the action taken u/s 147/148 and notices are bad in law. illegal, invalid, void-ab-intio on facts of the case, for want of jurisdiction, without proper approval and satisfaction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry to the provisions of law and facts, may kindly be deleted in full. 5. Ground 5. The appellant prays your honors indulgence to add, amend or alter all or any of the grounds of the appeal on or before the date of hearing." 4. The assessee has also taken the additional grounds which reproduced as below: "1.1 The impugned order u/s 148/I43 dated 30.06.2015, as well as the act/on taken u/s 147/148 and notices are bad in law, illegal, invalid, void-ab-initio on facts of the case, for want of jurisdiction, without proper approval and satisfaction of higher authorities u/s 151 of the Act, and also barred by limitation and various other reasons and hence the same may kindly be quashed. "1.2 : The impugned order u/s 148/143(3) dated 30.06.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is filed before the ITAT afresh. All the additional grounds are legal in nature. The assessee has challenged the application of section 151 related to approval for issuance of notice u/s 148 which is more than two years from the impugned assessment years. The ld. AR invited our attention in copy of recorded reasons in APB page no.1. The recorded reason is duly reproduced as below: "Reasons for issue of notice u/s 148 of the l.T Act. As per information's received from the office of the DGIT Mumbai a search operation was carried at the preemies of Praveen Kumar Jain group, certain incriminating documents were found related to providing of bogus accommodation entries. According to the above said search, Shri Praveen Kumar Jain has p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfied 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 8[Principal Chief Commissioner or] Chief Commissioner or 8[Principal 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 5[Joint] Commissioner, after the expiry of four years from the end of the relevant assessment year, unless the 6[Joint] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plea is liable to be rejected because when specific provision has been inserted to the proviso to Section 151 (1), as a prerequisite condition for issuance of notice, namely, sanction of the Commissioner or the Chief Commissioner, the assessing officer cannot find escape route for not doing so by relying on Section 292B. The Delhi High Court in CIT Vs. SPL's Siddhartha Limited, has while holding that when a particular authority has been designated to record his/her satisfaction on any particular issue, then it is that authority alone who should apply his/her independent mind to record his/her satisfaction and satisfaction so recorded should be 'independent' and not 'borrowed' or 'dictated' satisfaction, rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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