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TMI Blog2022 (4) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... te a/w. Mr. Rahul Hakani For the Respondent : Mr. Akhileshwar Sharma ORDER P.C.: 1 Petitioner is impugning a notice dated 31st March 2021 issued under Section 148 of the Income Tax Act, 1961 (the Act) for Assessment Year 2015-2016, an order dated 24th January 2022 rejecting petitioner's objections to reopening, the sanction granted under Section 151 of the Act dated 26th March 2021 for issuanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, the sanction is required to be obtained from the Principal Commissioner of Income Tax and since the sanction has not been obtained from the Principal Commissioner of Income Tax, the notice issued is bad in law. Ofcourse Dr. Shivram also submitted that the sanction granted itself indicates non application of mind but he did not wish to elaborate on that since the Court, after considering the doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the affidavit in reply filed through one Nikhil Bansal affirmed on 4th March 2022, these facts have not been disputed but according to respondents, 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 Respondents have relied upon a letter dated 18th March 2021 issued by one Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se this letter has been issued on the letterhead of Principal Commissioner of Income Tax. 6 Even for a moment we agree with the view expressed by the Principal Commissioner of Income Tax, still it applies to only cases where the limitation was expiring on 31st March 2020. In the case at hand, the assessment year is 2015-2016 and, therefore, the six years limitation will expire only on 31st March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed in terms of prayer clause - (a), which reads as under : (a) that this Hon'ble Court may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ, order or direction, calling for the records of the petitioner's case and after going into the legality and propriety thereof, to quash and set aside the said (i) Notice dated 31/03/2021 u/s 148 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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