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TMI Blog2011 (9) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... CE A.K. SIKRI, MR. JUSTICE SIDDHARTHA MRIDUL, JJ. For Appellant: Mr. Sanjeev Rajpal, Sr. Standing Counsel. For Respondent: Dr. Rakesh Gupta, Advocate with Mr. Ashwani Taneja, Advocate, Ms. Rani Kiyala and Mr. Kunal Nagpal, Advocates. A.K. SIKRI, J. (ORAL) 1. The notice issued by the AO under Section 147 read with Section 148 of the Income Tax Act (hereinafter referred to as the Act‟) for reopening the assessment for the Assessment Year 2002-03 has been set aside by the Income Tax Appellate Tribunal ( the Tribunal‟ for brevity) on the ground that the requisite approval of Additional Commissioner of Income Tax, which is mandatorily required, was not taken. Income tax return in this case was filed on 26.9.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, after the expiry of four years from the end of the relevant assessment year, no such notice shall be issued unless the Chief Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer aforesaid, that it is a fit case for the issue of such notice. (2) In a case other than a case falling under sub-section (1), no notice shall be issued under section 148 by an Assessing Officer, who is below the rank of Deputy Commissioner, after the expiry of four years from the end of the relevant assessment year, unless the Joint Commissioner is satisfied, on the reasons recorded by such Assessing Officer, that it is a fit case for the issue of such notice. 2. As per the aforesaid provision, it is only Joint Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of the I.T. Act. Sd/- (D.D. YADAV) Asstt. Commissioner of Income tax Circle 9(1), New Delhi. Addl. CIT, Range - 9, New Delhi CIT may kindly accord sanction. CIT-III, Delhi Sd/- 12.03.09 4. The aforesaid noting in the file does not reflect what learned counsel for the Revenue argued. In the first instance, it would be seen that the AO had specifically sought the approval of the Commissioner only. Therefore, it cannot be said that the Joint Commissioner/Additional Commissioner had granted the approval. Further, no doubt, the file was routed through Additional Commissioner. However, he also, in turn forwarded the same to the Commissioner by giving the following endorsement: CIT may kindly accord sanction. 5. It is clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its being done in some other manner. It was so held in the following decisions: (i) CIT Vs. Naveen Khanna (dated 18.11.2009 in ITA No.21/2009 (DHC). (ii) State of Bihar Vs. J.A.C. Saldanna Ors. AIR (1980) SC 326. (iii) State of Gujarat Vs. Shantilal Mangaldas, AIR (1969) SCN 634. 8. Thus, if authority is given expressly by affirmative words upon a defined condition, the expression of that condition excludes the doing of the Act authorised under other circumstances than those as defined. It is also established principle of law that if a particular authority has been designated to record his/her satisfaction on any particular issue, then it is that authority alone who should apply his/her independent mind to record his/her ..... X X X X Extracts X X X X X X X X Extracts X X X X
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