{"id":9887,"date":"2015-03-23T09:23:50","date_gmt":"2015-03-23T03:53:50","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=9887"},"modified":"2015-03-23T09:31:04","modified_gmt":"2015-03-23T04:01:04","slug":"sardar-balbir-singh-vs-ito-itat-lucknow-s-147-151-sanction-of-cit-instead-of-jcit-renders-reopening-void-the-error-cannot-be-saved-us-292bb","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/sardar-balbir-singh-vs-ito-itat-lucknow-s-147-151-sanction-of-cit-instead-of-jcit-renders-reopening-void-the-error-cannot-be-saved-us-292bb\/","title":{"rendered":"Sardar Balbir Singh vs. ITO (ITAT Lucknow)"},"content":{"rendered":"<p>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. <\/p>\n<p>(<a href=\"http:\/\/itatonline.org\/archives\/index.php\/cit-vs-spl-siddhartha-ltd-delhi-high-court-s-147-sanction-of-cit-instead-of-jcit-renders-reopening-invalid\/\">CIT v. SPL&#8217;s Siddhartha Ltd<\/a>  345 ITR 223 (Delhi), <a href=\"http:\/\/itatonline.org\/archives\/ghanshyam-k-khabrani-vs-acit-bombay-high-court-s-147151-sanction-of-cit-instead-of-jcit-renders-reopening-void\/\">Ghanshyam K Khabrani vs. ACIT<\/a> 346 ITR 443 (Bom), Jai Prakash Ahuja vs. Income Tax Officer [2014] 48 taxmann.com 86 (Lucknow Trib.) referred)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/sardar-balbir-singh-vs-ito-itat-lucknow-s-147-151-sanction-of-cit-instead-of-jcit-renders-reopening-void-the-error-cannot-be-saved-us-292bb\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,8],"tags":[],"class_list":["post-9887","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-tribunal","judges-a-k-garodia-am","judges-sunil-kumar-yadav-jm","section-42","section-506","counsel-swarn-singh","court-itat-lucknow","catchwords-reopening","catchwords-sanction","genre-domestic-tax"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/9887","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=9887"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/9887\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=9887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=9887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=9887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}