| COURT: | Bombay High Court |
| CORAM: | M. S. Sanklecha J, N. M. Jamdar J |
| SECTION(S): | 147, 148, 151 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Reassessment, sanction |
| COUNSEL: | Ashok Kotangle |
| DATE: | November 11, 2019 (Date of pronouncement) |
| DATE: | December 7, 2019 (Date of publication) |
| AY: | 2008-09 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 147/ 151: As the Act provides for sanction by the JCIT, the sanction by the CIT does not meet the requirement of the Act and the reopening notice is without jurisdiction. The fact that the sanction is granted by a superior officer is not relevant | |
The reopening proceedings under section 148 are bad as necessary sanction/approval had not been obtained in terms of section 151 of the Act. The impugned order of the Tribunal records that the sanction for issuing the impugned notice had been obtained from the Commissioner of Income Tax when, in terms of section 151, the sanction had to be obtained from the Joint Commissioner of Income Tax. Thus, in the absence of sanction/approval being obtained from the appropriate authority as mandated by the Act, the Tribunal held that the reopening notice itself is without jurisdiction
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