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TMI Blog2018 (11) TMI 1648X X X X Extracts X X X X X X X X Extracts X X X X ..... m the end of the relevant assessment 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, 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 qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of which ground no. 1 and 2 are the substantial grounds. In ground no. 2, it has pleaded that the ld. CIT(A)has erred in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t order). The ld. AO thereafter framed assessment order on 5. 3. 2015 under section 143(3) r.w.s. 147 of the Act. He made addition of ₹ 43,09,98,411/-. 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 Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, after the expiry of a period of four years from the end of the relevant assessment year, unless necessary approval from Commissioner or competent authority is obtained. No 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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