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TMI Blog2023 (11) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Petition is that there has been total non application of mind in granting approval under Section 151 of the Act and that is evident from the approval itself. In the affidavit in reply filed through one Vatslaa Zha, Principal Commissioner of Income-Tax Officer-19 affirmed on 11th September 2023, there is no denial to the specific allegation that there has been non application of mind. Only an attempt to justify the sanction is made. According to Respondent, sanction, since it pertains to Assessment Year ("AY") 2019-20 and the notice has been issued within 3 years, sanction has to be accorded by the Principal Commissioner of Income-Tax Officer-19 ("PCIT") and not the Principal Chief Commissioner of Income Tax ("PCCIT"). There can be no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d approval because the time limit for current proceedings should be covered under Section 149(1)(a) of the Act, i.e., for less than 3 years because the AY is 2019-20 and the notice issued under Section 148A(b) of the Act is dated 28th March 2023. In the form, in row 9 it is mentioned "under Section 149(1)(b)-for more than 3 years but not more than 10 years." If only all three officers had bothered to read the form for approval and the order under Section 148A(d) of the Act, certainly the notice would not have been issued, the Additional/Joint Commissioner of Tax would not have recommended and the PCIT would not have granted the approval. If Section 149(1) (b) of the Act is applicable then the approval could be granted only by the Principal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing and not opportunity of personal hearing. This averment defies sense. Section 148A(b) clearly says "provide an opportunity of being heard to the assessee" and that means 'personal hearing'. If a hearing was not envisaged at the stage after issuance of notice under Section 148A(b) of the Act then the said sub-section need not have provided for "provide an opportunity of being heard to the assessee ....".It would have simply stated "by serving upon him a notice to showcause within such time.... as to why a notice under Section 148 should not be issued on the basis of..." This view of ours is also the view of department because in the approval form 151, row 16 provides "Whether personal hearing requested by assessee". This c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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