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TMI Blog2018 (12) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... ment year, unless necessary approval from Commissioner or competent authority is obtained. No doubt in the present case, AO has applied for such approval which was granted on 29.3.2017, but before grant of approval, the AO has already issued notice on 28.3.2014 which is without any jurisdiction. He can issue notice only after getting approval. CIT(A) has rightly quashed the assessment because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding that notice under section 148 of the Income Tax Act, 1961 issued by the AO was void ab initio, and therefore, assessment order is not sustainable. In ground no.1, Revenue has pleaded that the ld.CIT(A) has erred in deleting addition of ₹ 43,09,98,411/- which was added by the AO on account of bogus purchases. 3. Brief facts of the case are that the assessee has filed return of inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 411/-. Dissatisfied with the assessment order, the assessee carried the matter in appeal before the ld.CIT(A). He contended that before the issuance of notice under section 148 of the Act necessary approval was required from the Commissioner of Income Tax as per section 151 of the Act. This approval was obtained by the AO on 29.3.2014, whereas notice was issued on 28.3.2014. The ld.counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o doubt in the present case, the ld.AO has applied for such approval which was granted on 29.3.2017, but before grant of approval, the ld.AO has already issued notice on 28.3.2014 which is without any jurisdiction. He can issue notice only after getting approval. Thus, the ld.CIT(A) has rightly quashed the assessment because the very foundation for issuance of notice under section 148 is the appro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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