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TMI Blog2018 (5) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... a certain administrative officer, the same must be performed by him and the satisfaction arrived at even by the higher authority would not be sufficient. However, in the present case, there was no lack of satisfaction or exercise of power by the Joint Commissioner. He in clear terms, expressed his satisfaction that on the basis of the reasons recorded by the Assessing Officer, it was a fit case for issuance of notice under section 148 of the Act. Merely because the papers were thereafter for some erroneous reason also placed before the Commissioner who also recorded his similar satisfaction would not take away anything from the previous conclusion. - Decided against assessee. - R/Tax Appeal No. 29 of 2018 With OJCA/1/2018 - - - Dated:- 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rement of subsection( 2) of section 151 of the Act were satisfied before issuance of notice under section 148 of the Act. 3. Case of the assessee is that the authority competent referred to in subsection( 2) of section 151 was the Joint Commissioner, instead in the present case, higher authority i.e. Commissioner was approached and necessary sanction/approval was granted by him which would vitiate the initiation of proceedings for reassessment. The Tribunal however took the view that even the Joint Commissioner had granted such approval. Merely because the Commissioner had also applied his mind, would not vitiate the proceedings. 4. In this background, counsel for the appellant drew our attention to the necessary approval order which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the AO that it is a fit case for the issue of notice u/s.148 . Against this, the Commissioner of Incometax also had remarked that he was satisfied that notice under section 148 was required to be issued. 8. It is thus undisputable that Joint Commissioner had expressed his satisfaction that it was a fit case for issuing notice of reopening of the assessment. This was on the basis of reasons recorded by the Assessing Officer which were also furnished to him. His satisfaction and approval was therefore, complete. 9. Subsection( 2) of section 151 provides that in cases specified therein, no notice under section 148 of the Act would be issued by an Assessing Officer who is below the rank of Joint 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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