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TMI Blog2023 (8) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... ne in our view the impugned notice and the order on objections have to be quashed and set aside. Reasons for re-opening is not there on the Website/Income Tax Portal. There is no reference to these reasons for re-opening in the affidavit in reply. Moreover, the Form for recording the reasons and obtaining approval indicates that the approval was given on 30th March 2021. It would only mean that either the Form was filled up on 30th March 2021 or earlier. But in the approval which is available on the Website/Income Tax Portal, an extract/copy whereof is annexed at Exhibit V to the petition shows approval is dated 31st March 2021 and date of proposal is also shown as 31st March 2021. We are not inclined to accept the submissions that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mandatory sanction required under Section 151 of the Act issuing notice under Section 148 of the Act by A.O. is absent. The reason for petitioner to state this is because in the approval copy under Section 151 of the Act made available to petitioner states Reasons to Believe - As per Annexure. But in the annexure it is only blank page. In ground (N) to the petition, petitioner has alleged as under : N. That the impugned notice dated 31.03.2021 issued under section 148 along with all proceedings consequent thereto are without jurisdiction and invalid in law because copy of approval subsequently provided by the Respondent no. 1 on 11.03.2022 reveals that the Annexture containing reasons is blank in the said approval which makes it evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the Website/Income Tax Portal, an extract/copy whereof is annexed at Exhibit V to the petition shows approval is dated 31st March 2021 and date of proposal is also shown as 31st March 2021. 7. Therefore, we are not inclined to accept the submissions of Mr. Suresh Kumar that there was proper reasons recorded based on which approval was obtained under Section 151 of the Act and that there was application of mind by the Additional Commissioner of Income Tax while according the approval. 8. In the circumstances, on this ground also the petition is allowed in terms of prayer clause (A) which reads as under : (A) That this Hon ble Court be pleased to quash the impugned notice dated 31.03.2021 issued under section 148 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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