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TMI Blog2021 (11) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... itted by one Abhay Siddharth Deware. The proposal was recommended by Ashutosh Rajhans, who has noted Yes, I am satisfied that this is a fit case to issue notice under Section 148 and Dinesh Chander Patwari has endorsed a remark after considering the reason recorded by AO the approval is granted . The reasons annexed to the said approval pertains to another assessee being M/s. Glance Investment (I) Pvt. Ltd. Mr. Chhotaray submitted that inadvertently wrong annexure was sent alongwith the approval under Section 151. We do not find that statement even in the impugned order rejecting the objections. In our view, there has been total non application of mind while granting the approval. Only approval is dated 30th March 2019 which has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of the said Act annexed to the petition is not legible, Mr. Agrawal tenders a fresh print out of the same, which is taken on record and marked X for identification. Petitioner to annex this document alongwith the document annexed to the petition during the course of today. Re-verification dispensed with. 2. According to petitioner, the notice issued is bad in law and invalid because the requirements under Section 147 of the Income Tax Act, 1961 (the said Act), have not been satisfied before issuing the impugned notice. According to petitioner, the reasons, which were given alongwith the impugned notice clearly pertains to some other assessee and not petitioner. Mr. Agrawal submitted that subsequently also two further reasons have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee to respond to their notices and in some cases, the assessee is directed to, within two or three days file documents running into thousand of pages or many third party documents which has to be collected from third parties. Such unreasonable notices have been issued even during lock down period, assessment orders are passed rejecting the request for adjournment without considering the submissions made or documents filed and without even granting personal hearing. Since we did not grant further time, Mr. Chhotaray agreed to argue on the basis of documents filed with the petition. 4. We have heard the counsels and perused the petition and the documents annexed thereto. Petitioner has been served an approval dated 30th March 2019 iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n second or third reasons. The only approval is dated 30th March 2019 which has been granted relying upon the reasons annexed thereto. Section 151 of the said Act in force at the relevant time, in sub-section (1) provides that no notice shall be issued 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 Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer, that it is a fit case for the issue of such notice. The only approval on file is one dated 30th March 2019 to which the reasons pertaining to another assessee is relied upon. For the subsequent reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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