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| The Tax Publishers2020 TaxPub(DT) 0466 (All-HC) : (2020) 422 ITR 0092 : (2020) 313 CTR 0034 : (2020) 275 TAXMAN 0338 INCOME TAX ACT, 1961
Section 148
Though notice under section 148 was issued after taking prior approval under section 151 from competent authority, however, copy of approval was not provided to assessee with reasons recorded. As such, assessee was fully entitled to a copy of order passed under section 151 and correspondingly, AO was obliged to handover a copy of same, as and when sought for by assessee. But there was no infirmity in reassessment procedings and same were not liable to be interfered with.
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Reassessment - Notice under section 148 - No copy of order of prior approval under section 151 provided to assessee -
Assessee challenged validity of notice issued under sectioln 148 on the ground of AO not having obtained prior approval under section 151prior to the initiation of the proceedings in the manner contemplated by law. He further contended to material on the basis of which the satisfaction was arrived at by the authorities to come to the conclusion that income of the petitioner had escaped assessment for the assessment year 2012-13 was credible and duly considered by revenue before initiating reassessment proceedings. Held: As apparent notice under section 148 was issued after taking prior approval under section 151 from competent authority, however, copy of approval was not provided to assessee with reasons recorded. As such, assessee was fully entitled to a copy of order passed under section 151 and correspondingly, AO was obliged to handover a copy of same, as and when sought for by assessee. But there was no infirmity in reassessment procedings and same were not liable to be interfered with.
REFERRED :
FAVOUR : Partly in assessee's favour.
A.Y. : 2012-13
IN THE ALLAHABAD HIGH COURT
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