9911796707
TMI Blog2022 (5) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the six years limitation will expire only on 31st March 2022. Certainly, therefore, the Relaxation Act provisions will not be applicable. In any event, the time to issue notice may have been extended but that would not amount to amending the provisions of Section 151 of the Act. In our view, since four years had expired from the end of the relevant assessment year, as provided under Section 151(1) of the Act, it is only the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner who could have accorded the approval and not the Additional Commissioner of Income Tax. On this ground alone, we will have to set aside the notice dated 26th March, 2021 issued under Section 148 of the Act, which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Sub-Section 1 of Section 151 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 the 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. 4. Admittedly in this case, four years from the end of the relevant assessment year has expired before issuance of notice and the approval has also been obtained only from the Additional Commissioner of Income Tax and not Principal Commissioner of Income Tax or Principal Chief Commissioner or Chief Commissioner or Princip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment year, as provided under Section 151(1) of the Act, it is only the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner who could have accorded the approval and not the Additional Commissioner of Income Tax. On this ground alone, we will have to set aside the notice dated 26th March, 2021 issued under Section 148 of the Act, which is impugned in this petition. In view thereof, the consequent orders and notices will also have to go. 8. Petition is allowed in terms of prayer clause (a), which reads as under : (a) that this Hon ble Court be pleased to issue a Writ of Certiorari or any other writ order or direction under Article 226 of the Constitution of India calling for the records of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
