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TMI Blog2019 (7) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Income Tax, and in the absence of such, such notice is void ab initio Thus so far as the date of grant of approval and the date of issue of notice u/s 148 is concerned, and in the absence of any contrary evidence on record, we would not like to interfere with this appeal. - Decided against revenue - R/TAX APPEAL NO. 353 of 2019 - - - Dated:- 9-7-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Appellant (s) : MRS KALPANAK RAVAL (1046) For The Opponent (s) : None ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1 This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short,'the Act, 1961& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 DATE:28/03/2014 PAN ABDPJ6027E NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 To, Shri Ashok Jain, Prop. Of M/s. Super Jewels, 803C, Shrinathji Appt. Hathfalia, Rampura Main Road, Surat. Whereas I have a reason to believe that the your income chargeable to tax for the assessment year 200708 has escaped assessment within the meaning of section 147 of the Income Tax Act, 1961. I, therefore, propose to assess/reassess your income for the said assessment year and I hereby require you to deliver to me within 30 days from the date of service o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for issue of notice u/s 148 of the IT Act. Sd/29/ 3/14. [ Smita Srivastava] Commissioner of IncometaxII, Surat. 7.2.3 As evident above, the approval and signature of the CIT bears the date of 29.03.2014, in her hand whereas the notice u/s 148 bears the date of 28.03.2014. This shows that approval is not take prior to issue of notice u/s 148. This is violation of section 151 of the IT Act, and renders the notice u/s 148 void ab initio. This ground is decided in favour of appellant. 4 The aforesaid finding of fact came to be affirmed by the Appellate Tribunal in the appeal preferred by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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