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TMI Blog2005 (1) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... was no basis for forming satisfaction for issue of notice under section 148 of the Income-tax Act, 1961?" - In our opinion, without going through the relevant record, it is not possible to upset the finding recorded by the Tribunal that the Board had mechanically sanctioned initiation of the reassessment proceedings and on that ground, the order of reassessment was liable to be treated as nullity. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice under section 148 of the Income-tax Act, 1961?" A perusal of the record shows that after more than eight years of the completion of assessment proceedings in relation to the assessment year 1961-62, the Assessing Officer, on receipt of some complaint in the case of the assessee's husband-Shri Mishri Lal, addressed a letter dated December 15,1971, to her captioned as notice under section 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 147(a) of the Act was a nullity because the Board had granted sanction without application of mind to the relevant factors. Paragraphs 8 and 9 of the order dated September 13, 1979, which contain the reasons assigned by the Tribunal for dismissing the appeal of the Revenue, read as under: "8. The basic ingredient for recording satisfaction under section 151 of the Act is not as to what is on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iha [1971] 79 ITR 603 (SC) ; and Johri Lal (HUF) v. CIT [1973] 88 ITR 439 (SC). Though the latter authority is under the Indian Income-tax Act, 1922, but the principle enunciated is unexceptional because of the parallel provisions held the two Income-tax Acts refraining or framing of earlier years' assessments is concerned. 9. In this case, whatever may have been on file of the Income-tax Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l further stated that as per the officers of the Department, the file containing the order of the Board is not available. In our opinion, without going through the relevant record, it is not possible to upset the finding recorded by the Tribunal that the Board had mechanically sanctioned initiation of the reassessment proceedings and on that ground, the order of reassessment was liable to be trea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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