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TMI Blog2019 (12) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... s 148 was issued in respect of Assessment Year 2002-03, which is clearly after four years from the end of the relevant assessment year. The contention of learned counsel for the parties is not acceptable. The Additional Commissioner is not equivalent to the rank of Commissioner or any other designation as defined under Section 151 (1) of the Act. Therefore, the impugned notice (Annexure-1), which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Section 151 (1) of the Act, which reads as under: "151. Sanction for issue of notice.-(1) No notice shall be i`ssued under section 148 by an Assessing Officer, after the expiry of a period of four years from the end of the relevant assessment year, unless the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons recorded by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax is not in the rank of Commissioner and recording of satisfaction by him in the impugned notice is in clear contravention of Section 151 (1) of the Act. 5. In support of his contention, Mr. Ray, learned counsel for the petitioner also relied upon various decisions in the cases of Commissioner of Income-Tax -v- Kelvinator of India Ltd. & another, reported in (2010) 320 ITR 561 (SC), Ghanshyam K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment u/s. 153A/143(3) of the I.T. Act, 1961, was completed on 31.12.2007 on a total assessed income of ₹ 22,91,170/-. The said order was challenged by the assessee before the Ld. CIT(A), BBSR. The Ld. CIT(A), Bhubaneswar vide order passed in ITA No. 0002/2010-11 dated 18.10.2011 has annulled the assessment. Once the original assessment u/s. 153A is annulled, there is no bar to use the find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d notice under Section 148 of the Act was issued in respect of Assessment Year 2002-03, which is clearly after four years from the end of the relevant assessment year. 8. In our considered opinion, the contention of learned counsel for the parties is not acceptable. The Additional Commissioner is not equivalent to the rank of Commissioner or any other designation as defined under Section 151 (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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