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TMI Blog2022 (5) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... pal 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 31.03.2021 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. - Decided in favour of assessee. - K.R. SHRIRAM N.R. BORKAR, JJ. Mr. Nishant Thakkar a/w. Ms Jasmin Amalsadvada i/b. Lumiere Law Partners for the Petitioner. Mr. Akhileshwar Sharma for the Respondent Revenue. P.C. 1] Petitioner is impugning a notice dated 27.03.2021 issued under section 148 of the Income Tax Act, 1961 (the Act) for assessment year 2015-2016, issuance of impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... less 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 the issuance of notice and the approval also has been obtained from the Additional Commissioner of Income Tax and not Principal Commissioner of Income Tax. Mr. Sharma submitted that the approval granted by the Additional Commissioner of Income Tax was a valid approval because the Additional Commissioner of Income Tax was a competent authority. 5] Mr. Sharma submitted that in view of the Taxation and other Laws (Relaxati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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 226/227 of the Constitution of India calling for the records of the case leading to the issue of the Impugned Notice dated March 27, 2021 (Exhibit B), issuance of Impugned Scrutiny Notice dated 07 December 2021 (Exhibit H) and passing of the Impugned Order dated February 03, 2022 (Exhibit J) and after going through the same and examining the question of legality thereof quash, cancel and set aside the Impugned Notice dated March 27, 2021 (Exhibit B), issuance of Impugned Scrutiny Notice dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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