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| The Tax Publishers2020 TaxPub(DT) 1068 (Del-Trib) INCOME TAX ACT, 1961
Section 151 Section 147
Addl. CIT, while giving his approval under section 151 had written that â€I am satisfied that it is a fit case for issue of notice under section 148. Accordingly, Addl. CIT had exercised the power under section 151 in a routine manner without applying his mind to the proposal put up to him for approval in the light of material relied upon by AO. Accordingly, approval granted by the Addl. CIT was not in accordance with section 151 and thus, notice issued under section 148 was invalid and accordingly reopening was bad in law and was, therefore, quashed.
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Reassessment - Sanction to notice under section 151 - Mechanical approval granted by Addl. CIT under section 151 -
Assessee challenged validity of reassessment framed by AO on the ground of mechanical approval granted by Addl. CIT for issuance of section 148 notice. Held : Addl. CIT, while giving his approval under section 151 had written that â€I am satisfied that it is a fit case for issue of notice under section 148. Accordingly, Addl. CIT had exercised the power under section 151 in a routine manner without applying his mind to the proposal put up to him for approval in the light of material relied upon by AO. Accordingly, approval granted by the Addl. CIT was not in accordance with section 151 and thus, notice issued under section 148 was invalid and accordingly reopening was bad in law and was, therefore, quashed.
Supported by:ITAT, SMC, Bench, New Delhi decision dt. 16-10-2019 in the case of Dharmender Kumar v. ITO, Ward 65(5), New Delhi decided in ITA No. 2728/Del/2018 : 2019 TaxPub(DT) 6944 (Del-Trib)
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2008-09
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