Sardar Balbir Singh vs. ITO (ITAT Lucknow)

DATE: March 13, 2015 (Date of pronouncement)
DATE: March 23, 2015 (Date of publication)
AY: 2003-04
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.

(CIT v. SPL’s Siddhartha Ltd 345 ITR 223 (Delhi), Ghanshyam K Khabrani vs. ACIT 346 ITR 443 (Bom), Jai Prakash Ahuja vs. Income Tax Officer [2014] 48 86 (Lucknow Trib.) referred)

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