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TMI Blog2014 (7) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... y the AO - as per Section 151(1), the approval of JC was required while the AO has taken the approval of CIT which cannot be said to be valid in view of the specific provisions of Section 151(1) – thus, reopening of assessment u/s 148 was invalid and the order of the CIT(A) is upheld – Decided against Revenue. - ITA No. 1749/Del/2011 - - - Dated:- 13-6-2014 - Shri G. D. Agrawal And Shri I. C. Sudhir,JJ. For the Appellant : Shri Gagan Sood, DR. For the Respondent : Prof. S. Sampath, CA. ORDER Per G. D. Agrawal, VP : This appeal by the Revenue is directed against the order of learned CIT(A)-IV, New Delhi dated 11th February, 2011 for the AY 2004-05. 2. Ground No.1 of the Revenue s appeal reads as under:- T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ACIT and Others [2012] 346 ITR 443 (Bom) and of Hon'ble Jurisdictional High Court in the case of CIT Vs. SPL s Siddhartha Ltd. [2012] 345 ITR 223 (Delhi). He, therefore, submitted that the order of learned CIT(A) should be sustained and Revenue s appeal may be dismissed. 6. We have carefully considered the submissions of both the sides and perused relevant material placed before us. In the case of SPL s Siddhartha Ltd. (supra), Hon'ble Jurisdictional High Court held as under:- That under Section 151 of the Act, it was only the Joint Commissioner or Additional Commissioner, who could grant the approval for issue of notice under section 148. The approval was not granted by the Joint Commissioner. Instead, it was taken from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner or Deputy Commissioner and original assessment was completed under Section 143(3), the notice for reopening of assessment cannot be issued unless the Joint Commissioner of Income Tax is satisfied on the reasons recorded by the Assessing Officer. However, as per the proviso, after the expiry of four years from the end of the relevant assessment year, the approval of Chief Commissioner or Commissioner is required. In the case under appeal before us, the assessment year under consideration is 2004-05 and the reopening is done on 28th March, 2008 which was admittedly within the period of four years. Original assessment was completed under Section 143(3). The Assessing Officer was of the rank of Assistant Commissioner of Income Tax. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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