INCOME TAX ACT, 1961

Section 147

Reassessment - Notice under section 148 - Approval of Addl. CIT -

Assessee filed appeal against reopening of assessment on the ground that as AO had taken the approval from Addl. CIT and not from Joint CIT, the notice under section 148 issued by AO was bad in law and, therefore, the assessment framed was null in the eyes of law and was liable to be quashed. Held: Contention given by assessee could not be agreed because as per clause 28(C) of section 2 defines the Jt. CIT means also the person appointed as Addl. CIT for the purpose of this Act. Since AO had issued the notice under section 148 after getting approval of the Addl. CIT, which the statute recognizes as also the Jt. CIT by virtue of section 2(28C) , the issuance of notice by AO could not be held as bad. So, the legal issue raised by the assessee was dismissed.

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 1998-99

INCOME TAX ACT, 1961

Section 69

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