2019 (9) TMI 638 - SCH - Income Tax

Reopening of assessment u/s 147 - invalid notice - contention of assessee is that the notice was not issued with the prior sanction of the Joint Commissioner, but sanction was accorded by the Additional Commissioner therefore, notice u/s 148 issued by the A.O. was without jurisdiction - Section 2 of the Act is Definitions Section. Clause (28C) of Section 2 of the Act defines the word Joint Commissioner and explains it means a person appointed to be a Joint Commissioner of Income Tax or an Additional Commissioner of Income Tax under sub-section (1) of Section 117 - HELD THAT - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition and condoned the delay. Pending applications were also disposed of. (2019 (9) TMI 638 - SC Order)