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TMI Blog2024 (9) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 148. Section 151 requires the Principal Commissioner to be satisfied of the reasons recorded by the AO that it was a fit case for issuance of such notice, where the notice was issued beyond expiry of 4 years. There is no requirement for the Commissioner to record his own reasons and it would suffice that he records the satisfaction regarding the reasons recorded by the Assessing Officer. We find absolutely no reason to interfere with the notice issued under Section 148, on the grounds raised in the writ petition. - HONOURABLE THE CHIEF JUSTICE VINOD CHANDRAN AND HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioners : Mr. D. V. Pathy , Advocate For the Respondents : Mrs. Archana Sinha , Sr. SC , Income Tax JUDGMENT ( Per : HONOURA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax as the Principal Chief Commissioner. 4. The Department by a supplementary counter affidavit dated 19.01.2024 produced Annexure-S, which is a communication issued by the Income Tax Officer (Tech.) on behalf of the Principal Commissioner of Income Tax-I, Patna. This speaks of approval of issue of notices under Section 148 with respect to four assessees; the writ petitioner being one of them. The notices approved in the case of the petitioner was with respect to two assessment years; 2012-13 and 2013-14. 5. By a further supplementary counter affidavit dated 15.04.2024, is produced Annexure-T, which is the approval of the Principal Commissioner of Income Tax-I, Patna. Annexure-T comprise of two separate approvals, for the two assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upra) was relied on to find the approval to be not in consonance with the approval required under Section 151. 10. Chhugamal Rajpal v. S. P. Chaliha and Other; (1971) 79 ITR 603 (SC) was a case in which it was found that even the Income Tax Officer had not come to a prima facie conclusion that the loan transactions to which he referred were not genuine transactions and he appeared to have entertained only a vague feeling that they might be bogus transactions, which conclusion did not fulfill the requirement of Section 151(2). It was held that the Assessing Officer has to give reasons for issuing a notice under Section 148 and there should be some prima facie grounds before him, for taking such action. Therein, the reasons recorded by the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the briefest possible manner. (sic para 11) This is in consonance with our finding in the previous paragraph. 13. We find absolutely no reason to interfere with the notice issued under Section 148, on the grounds raised in the writ petition. 14. The assessment order, amenable to statutory appeal can be challenged, subject to just exceptions on limitation. On that count, we notice that the above writ petition was registered on 17.02.2020 and has been pending till date, which period obviously can be considered for condonation, if an appeal is filed within a period of 2 months from the date of uploading of this order. We make it clear that we have not looked at the delay, otherwise than the pendency of the writ petition; which period alone ..... X X X X Extracts X X X X X X X X Extracts X X X X
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