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TMI Blog2024 (3) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... hwith. Learned Senior Standing Counsel Mr. Varun Patel waives service of notice of rule for and on behalf of the respondent. 3. Having regard to the controversy involved in the petition in narrow compass, the same is taken up for final hearing with consent of learned advocates for the respective parties. 4. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 26th March, 2022 passed under Section 148A(d) of the Income Tax Act, 1961 (for short 'the Act') as well as the notice dated 29th March, 2022 issued under Section 148 of the Act. 5. The brief facts of the case are as under : 5.1. The petitioner is an individual and filed her return of income for Assessment Year 2018-19 on 03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven days which is not true and correct as no time was granted in the notice under Section 148A(d) to the petitioner to file reply and the order under Section 148A(d) was passed within two days. 6.3. It was further pointed out that in the impugned notice issued under Section 148 of the Act it was stated that the notice was issued after obtaining prior approval of Principal Commissioner of Income Tax, Ahmedabad (for short 'the PCIT') recorded on 25th March, 2022 which is prior to even digitally signing the notice under Section 148A(b) of the Act. It was therefore submitted that the Assessing Officer has no jurisdiction to issue notice contrary to the provisions of the Act. 7. On the other hand, learned Senior Standing Counsel Mr. Varun Pate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. 10. Moreover, it also appears on the record that the PCIT has granted the approval to the issuance of notice under Section 148 of the Act prior to even digitally signing of the notice under Section 148A(b) of the Act as well as to the date of passing of the order under Section 148A(d) of the Act on 26th March, 2022. Therefore, on both counts, the notice under Section 148 of the Act is issued admittedly without jurisdiction and contrary to the provisions of the Act. 11. From the above narrated facts which are not in dispute, it appears that the impugned order dated 26th March, 2022 passed under Section 148A(d) of the Act as well as the notice dated 29th March, 2022 issued under Section 148 of the Act are liable to be quashed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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