|The Tax Publishers2021 TaxPub(DT) 0157 (Chen-Trib)
INCOME TAX ACT, 1961
In the absence of any clear findings from CIT(A) along with date of approval, as required under section 151(2), it was very difficult to concur with the findings recorded by the CIT(A) that requirement of section 151(2) has been complied with before issue of notice under section 148.
Reassessment - Validity - Non compliance of requirement under section 151(2) -
Assessee had opposed reopening of assessment on the ground that notice issued under section.148 does not say that it was issued with due approval of the competent authority, as required under section 151.Held: In this case, neither notice issued under section.148 specifies the requirement of section 151(2), nor CIT(A) has brought on record the evidence available on assessment records. In the absence of evidence, the findings of CIT(A) that necessary sanction as envisaged under 151(2) was taken from the competent authority was perverse and not sustainable in law. Therefore, notice issued under section.148, without complying the requirement of section 151(2) was bad in law and liable to be quashed.
FAVOUR : In favour of assessee.
A.Y. : 2007-08
IN THE ITAT, CHENNAI BENCH
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