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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 ..... d read the form for approval carefully with the order that was prepared by the AO under Section 148A(d) of the Act, the PCIT would not have come to the conclusion that there is any material to treat it as a fit case to issue notice under Section 148 or pass order under Section 148A(d). So also the Additional/Joint Commissioner of Income-tax, who recommended that it was a fit case. It is obvious that they have not bothered to read anything. It is rather unfortunate that someone of the rank of PCIT, in the affidavit in reply, is trying to justify the glaring error. Personal hearing not being granted - As in every case, before passing an order under Section 148A(d) of the Act, Respondents shall give a personal hearing if requested for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 dispute on this. But it is not Petitioner's case that the sanction has to be granted by the PCCIT. Petitioner also agrees that the sanction should have been given by the PCIT only but the PCIT has not applied his mind while according the sanction. We would agree with Petitioner. 3. The notice under Section 148A(b) of the Act dated 28th March 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Chief Commissioner and not the Principal Commissioner as in this case. 5. Therefore, in our view, the application for approval, recommendation and the grant of approval have all been made by the officers mechanically and without application of mind. There is not even an attempt to explain in the affidavit in reply as to how this glaring error h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 certainly pertains to the stage of 148A(b) because if what Mr. Chandrashekhar states that the personal hearing stage comes only after the notice under Section 148 of the Act is issued, the question of row 16 being put in the approval form would not arise. This also indicates total non application of mind even by the officer, who has filed the affid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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