|CORAM:||A. K. Garodia (AM), Sunil Kumar Yadav (JM)|
|CATCH WORDS:||Reopening, sanction|
|DATE:||March 13, 2015 (Date of pronouncement)|
|DATE:||March 23, 2015 (Date of publication)|
|FILE:||Click here to download the file in pdf format|
|S. 147/ 151: Sanction of CIT instead of JCIT renders reopening void. The error cannot be saved u/s 292BB|
The Assessing Officer obtained sanction for issuance of notice under section 148 of the Income-tax Act, 1961 for reopening of assessment from the Commissioner of Income-tax instead of the Joint Commissioner of Income-tax (JCIT). Since the approval was not obtained from the competent authority, notice issued under section 148 of the Act is void ab-initio and the assessment framed consequent thereto is not a valid assessment. The error is fatal and cannot be saved under section 292BB.