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TMI Blog2013 (12) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... h, Lucknow (hereinafter called the "Tribunal") dated 21/9/2007 in I.T.A. No.06/LUC/2006 & C.O.No.11/Luc/2006 for the Assessment Year 1995-96. The assessment was made for the year in question by order of the Assessing Officer dated 28/3/2002. A notice under Section 148 of the Act, 1961 dated 22/5/2000 was issued by the Assessing Officer with the previous approval of the Joint Commissioner of Income Tax. The Assessing Officer completed the assessment and issued notice of demand and Challan. Assessee filed an appeal before the CIT(Appeals) which was disposed of. Appeal was filed by the Revenue before the Tribunal against which cross objection was filed by the assessee. The assessee in her cross objection raised a ground that initiation of re-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Joint Commissioner, but it can be very well be issued by the Assessing Officer. He submits that in the present case notice was issued by the Assessing Officer after obtaining approval by the Joint Commissioner and there was no error in the notice issued to the petitioner under Section 148 of the Act, and the Tribunal while taking erroneous view of the matter held that the entire proceedings were without jurisdiction. Shri S.D. Singh, learned counsel for the respondent submitted that the respondent is not disputing that approval was obtained from the Joint Commissioner. He has also referred to the judgment of the Division Bench of this Court in Ajai Verma Vs. Commissioner of Income-Tax & Anr,(2008) 304 ITR 30 (All) in which case this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said section an explanation has been added by Finance Act, 2008 with effect from 1/10/1998 clarifying that if the Joint Commissioner, Commissioner or the Chief Commissioner is satisfied on the reasons recorded by the Assessing Officer about the fitness of a case for the issue of notice under section 148 he need not issue such notice himself. Section 151 of the Act, 1961 along with the explanation is quoted below: "Sanction for issue of notice. 151. (1) In case where an assessment under sub-section (3) of section 143 or section 147 has been made for the relevant assessment year, no notice shall be issued under section 148 by an Assessing Officer, who is below the rank of Assistant Commissioner or Deputy Commissioner, unless the Joint Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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