9911796707
TMI Blog2024 (9) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the assessee had not submitted any reply. This Court is of the considered opinion that clearly there is non-application of mind while giving approval u/s 151 of the Act. Revenue has placed reliance of the judgment of Hon'ble Supreme Court in the case of Raymond Woolen Mills Limited [ 1997 (12) TMI 12 - SUPREME COURT] the said judgment does not say that JAO shall issue notice u/s 148 A(b) and order u/s 148 A(d) of the Act without application of mind and without jurisdiction and that the Principal Commissioner, Income Tax, Lucknow shall issue approval order u/s 151 of the Act also without application of mind against the assessee. Accordingly, the order u/s 148 A(d) and notice issued under Section 148 of the Income Tax Act both are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner to submit further reply in pursuance of the notice U/s 148 of the Income Tax Act, 1961 for the AY 2020- 21. It is the case of the petitioner that he is the scrap dealer and sole proprietor of the firm in the name and style of M/s Awadh Steels which was established in the year 2013 as registered trading firm and GSTIN was also given for the purpose of its business of sale and purchase of iron scrap. The profit margin between the sale and purchase of scrap is the actual income of the petitioner. For Assessment Year 2020-21, the petitioner filed Income Tax Return under Section 139(1) of the Income Tax Act (hereinafter referred to as Act') on a total income of Rs. 5,06,240/- which was accepted. However, for the same Assessment Year 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 148 A(d) of the Act was issued with the approval of Principal Commissioner Income Tax. The order of approval under Section 151 of the Act has been filed as Annexure No.2 to the writ petition, which shows that as against Column No.15, no reply was submitted by the petitioner/assessee under Section 148 A(b) of the Act and in Column No. 22, it mentions that draft order under Section 148 A(d) of the Act of the JAO had been perused by the Principal Commissioner of Income Tax. The Principal Commissioner of Income Tax gave an approval without application of mind because had the draft order been read, it would have shown that reply of the assessee was scanned and mentioned from internal page 3 on-wards upto internal page -5. Although, the said repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax Act but it was also considered by JAO and compared with the information given by the revenue authorities concerned. We are aware the judgment given by learned counsel for opposite parties no. 2 and 3 . However, we are also of the opinion that the said judgment does not say that JAO shall issue notice under Section 148 A(b) and order under Section 148 A(d) of the Act without application of mind and without jurisdiction and that the Principal Commissioner, Income Tax, Lucknow shall issue approval order under Section 151 of the Act also without application of mind against the assessee. Accordingly, the order under Section 148 A(d) and notice issued under Section 148 of the Income Tax Act both are quashed and the matter is remitted ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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