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TMI Blog2021 (3) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... nowledgement of return filed for AY 2011-2012 has not been disputed by the Revenue, as noticed above, the challenge to the impugned notice and the impugned order will have to be sustained. Therefore, for the foregoing reasons, we are inclined to quash the impugned notice dated 27.03.2018 as also the impugned order dated 28.09.2018. It is ordered accordingly. - W.P.(C) 12551/2018 - - - Dated:- 4-3-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner Through: Mr. Rajesh Mahna, Adv. Respondent Through: Ms. Adeeba Mujahid, Junior Standing Counsel. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] 1. This writ petition is directed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of Section 151 of the Act 3.4 Second, that, in any event, the petitioner-assessee had, contrary to what is portrayed in the notice issued under Section 148 of the Act, filed the Income Tax Return (ITR) for AY 2011-2012. For this purpose, Mr. Mahana relies upon the receipts issued upon filing of the ITR, inter alia, for AY 2011-2012; a copy of which is appended as Annexure P-4 on page 57 of the paper book. 4. On the other hand, Ms. Adeeba Mujahid, who appears on behalf of the Revenue, has drawn my attention to paragraphs 27 and 28 of the counter-affidavit wherein it is averred that the administrative approval of the Principal Commissioner of Income Tax was taken on 26.03.2018. 4.1. As regards the other submissions made on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, it can be called, as an explanation] as no attempt has been made to explain what is stated in paragraph 1 of the impugned order dated 28.09.2018. 5.1. For the sake of convenience, paragraph 1 of letter dated 28.09.2018 and the averment made in paragraphs 27-28 of the counter-affidavit is extracted hereafter. When one compares the two, the lack of explanation is writ large. No attempt has been made to place on record the extract of the relevant file noting setting out the approval. Letter dated 28.09.2018 1. The case of the assessee for AY 2011-12 was reopened u/s 147/148 after proper recording of the following reasons for forming belief that income has escaped assessment and taking administrative approval of the Pr.CIT, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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