9911796707
TMI Blog2016 (7) TMI 1702X X X X Extracts X X X X X X X X Extracts X X X X ..... rs - According to the petitioner, AO had not obtained approval from the competent authority as provided u/s 151 of the Income Tax Act, 1961 prior to its amendment w.e.f. 01.06.2015. HELD THAT:- We had required the counsel for the Revenue to produce before us, the original file showing such approval. Previously also, such opportunity was granted. We wanted to verify for ourselves whether such appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in original. Thus, separate this petition for further consideration on the limited question of the approval for issuance of notice having actually been granted by the Commissioner. Since the department has been delaying the progress in this matter, the department shall deposit a cost of Rs. 5000/- with the Gujarat State Legal Services Authority before the next date of hearing. - HONOURABLE MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt authority having granted approval to the Assessing Officer for issuing notice for reopening. In this case, the notice has been issued beyond a period of four years from the end of the relevant assessment year where the original assessment was completed after scrutiny. According to the petitioner, the Assessing Officer had not obtained approval from the competent authority as provided under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Income Tax Act is accorded in the case of M/s. Peass Industrial Engineers Private Limited for A.Y. 2009-2010. 3. The Assessing Officer may be directed to take necessary action, accordingly. 2. We were not satisfied by mere communication and desired to peruse the original file since this file contains a mere xerox copy of format for granting such approval purported to have been signed by the then ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
