| |
| The Tax Publishers2020 TaxPub(DT) 1088 (Asr-Trib) INCOME TAX ACT, 1961
Secton 151
Jt. CIT while granting approval under section 151 simply mentioned 'Yes satisfied' to report submitted by AO and affixed his signature thereunder. Accordingly he had only mechanically accorded permission, and important safe-guards provided in section 151 were lightly treated and, therefore, reopening proceedings vis-a-vis provisions of section 151 were void ab initio.
|
Reassessment - Sanction for issue of notice - Mechanical approval granted by Jt.CIT under section 151 -
Assessee challenged validity of reopening of assessment on the ground that satisfaction recorded by Jt. CIT was not in accordance with mandate of law and requirements of section 151 had not been fulfilled.Held:Jt. CIT while granting approval under section 151 simply mentioned 'Yes satisfied' to report submitted by AO and affixed his signature thereunder. Accordingly he had only mechanically accorded permission, and important safe-guards provided in section 151 were lightly treated and, therefore, reopening proceedings vis-a-vis provisions of section 151 were void ab initio.
Applied :Chhugamal Rajpal v. S.P.Chaliha & Ors. (1971) 79 ITR 603 (SC) : 1971 TaxPub(DT) 314 (SC), ITO v. Lakhmani Mewal Das (1976) 103 ITR 437 (SC) : 1976 TaxPub(DT0 743 (SC) and CIT v. S. goyanka Lime and Chemical Ltd. (2015) 56 Taxmann.com 390 (MP) : 2018 TaxPub(DT0 4342 (MP-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2011-2012
IN THE ITAT, AMRITSAR BENCH
 SUBSCRIBE FOR FULL CONTENT
|