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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 ..... Dated:- 1-6-2012 - Hon'ble Ashok Bhushan And Hon'ble Prakash Krishna,JJ. For the Petitioner : A. N. Mahajan ORDER The appeal is admitted on the question nos. 1 and 2 as framed in the memo of appeal and is being heard with the consent of the parties. Heard Shri Shambhu Chopra, learned counsel for the appellant and Shri S.D. Singh for the respondent. This Appeal under Section 260A of the Income Tax,Act, 1961 (hereinafter called the "Act, 1961") has been filed against the judgment and order of the Income Tax Appellate Tribunal, Lucknow Bench, 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 questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment proceedings." The Tribunal came to the conclusion that the jurisdiction was not correctly assumed by the Assessing Officer, hence all proceedings were quashed. Revenue has filed the appeal against the said judgment and order of the Tribunal dated 21/9/2007. In the present case, there was a approval dated 08/5/2010 by Joint Commissioner, Income Tax which has been mentioned in the assessment order itself. Learned counsel for the appellant submits that after the approval by the Joint Commissioner of Income Tax, notice is not necessary to be issued by the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e obvious purpose is to exercise proper supervision by a superior officer of the Department. 13. The other submission from the side of the petitioner is that the assessment order under section 144 of the Act was annulled in appeal and the Department has gone up in further appeal and, thus, the assessment should be deemed to be pending. The submission proceeds to say that when an assessment proc3eding is pending, there is no question of issue of notice under section 148 of the Act." Section 151 of the Act, 1961 provides for sanction for issue of notice. In the 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 sati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner or the Chief Commissioner, as the case may be, being satisfied on the reasons recorded by the Assessing Officer about fitness of a case for the issue of notice under section 148, need not issue such notice himself.]" The explanation which has been added by the Finance Act, 2008 clarifies the whole situation and makes it clear that it is not necessary that the Joint Commissioner himself may issue notice. Shri S.D. Singh, learned counsel for the respondent submitted that the explanation which was added was not available when the Tribunal decided the matter. The submission is correct. However, the explanation being clarificatory and having been made with retrospective effect shall cover the above issue. In view of the above, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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