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TMI Blog2022 (11) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021 Section 151 of the Act as it stood prior to 1st April, 2021 would apply. In terms thereof, undeniably, the previous sanction for issuance of both the notices was taken only of the Additional CIT and not of either the Principal Chief CIT (for AY 2015-16) or the Principal CIT (for AY 2016-17). The reply of the Department is simply that the Additional CIT is one of the authorities to reopen the assessment u/s 147 - This still does not answer the requirement of previous sanction having to be obtained only from the Principal Chief CIT (for AY 2015-16) and Principal CIT (for AY 2016-17). The sanction is of the Addl. CIT who is not the competent sanctioning authority. The notices u/s 148 issued in respect of both the AYs on 31st March, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 8th April, 2021 for both the AYs again recording the necessary satisfaction of the Additional CIT, Range-1, Bhubaneswar. 5. An important fact to be noted is that the subsequent notice dated 8th April, 2021 does not cancel the earlier notice dated 31st March, 2021, although it was for the same AY. This fact has not been disputed by the Department in its counter affidavit. 6. The grounds on which the impugned notices are challenged by the Petitioner are two-fold: (i) As far as the AY 2015-16 is concerned, with the notice under Section 147 having been issued more than four years after the end of the relevant AY in terms of Section 151(ii) of the Act, the satisfaction had to be of the Principal Chief CIT and not the Additional CIT; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e removal of doubts, it is hereby clarified that for the purpose of issuance of notice under section 148 as per time-limit specified in section 149 or sanction under section 151 of the Income Tax Act, under this sub-clause, the provision of section 148, section 149 and section 151 of the Income Tax Act, as the case may be, as they stood as on the 31st day of March 2021, before the commencement of the Finance Act, 2021, shall apply. 8. The purport of the above reply of the Department is that it is relying only on the first notice dated 31st March, 2021 issued under Section 148 of the Act and not the subsequent notice dated 8th April, 2021in respect of both the AYs 2015-16 and 2016-17. 9. It is, therefore, apparent that as regards th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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