9911796707
TMI Blog2023 (11) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... e dated 18th April 2023 under Section 148 of the Act on various grounds. The primary ground is that the notice under Section 148A(b) of the Act has been issued to a deceased person and even the order under Section 148A(d) of the Act is not a valid order because the sanction under Section 151 of the Act has been granted without application of mind. In paragraphs 5, 6 and 7 of the petition, petitioner has averred that petitioner had submitted a request via Income Tax Portal to be registered as legal heir of the assessee, the assessee having expired on 23rd July 2020. It is stated in the petition that the application to be registered as legal heir was made on 10th February 2021. The application was accepted on 11th February 2021 and all those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of this Court in the matter of Dhirendra Bhupendra Sanghvi V/s. Assistant Commissioner of Income Tax Circle - 27(3) & Ors (2023) 151 taxmann.com 541 (Bombay). 4. Since the notice under Section 148A(b) of the Act which is the basic foundation for issuing a notice under Section 148A(d) of the Act itself is invalid, on this ground alone, the order dated 18th April 2023 passed under Section 148A(d) of the Act has to be quashed and set aside. 5. As regards the order issued under Section 148A(d) of the Act read with notice under Section 148 of the Act, Mr. Palekar also states that the approval form under Section 151 of the Act which has been made available alongwith the affidavit in reply also would indicate that there has been total non ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the approval form and the order under Section 148A(d) of the Act and the file relating to the matter, he would not have recommended granting of approval. So also the Principal Commissioner of Income Tax. If he had only read the file, he would have realised that if the time limit for current proceedings is covered under Section 149(1)(b) of the Act, i.e., for more than 3 years but not more than 10 years, he has no power to grant approval and the approval should have been granted by the Principal Commissioner of Income Tax. 8. In the circumstances, the order dated 18th April 2023 under Section 148A(d) of the Act and the consequent notice also dated 18th April 2023 under Section 148 of the Act are hereby quashed and set aside. 9. Petition di ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
