Where an order under section 148A(d) and a consequential notice under section 148 were issued after three years from the end of AY 2017-18, but approval was obtained from the Principal Commissioner under section 151(i) instead of the specified higher authority required under section 151(ii), non-compliance with the statutory requirement vitiated the jurisdiction of the Assessing Officer; accordingly, the order under section 148A(d) and notice under section 148 were quashed. Editing the summary of case laws.(AY. 2017-18)
Alag Property Construction (P.) Ltd. v. ACIT [2025] 179 taxmann.com 578/[2026] 487 ITR 440 (Bom)(HC)
S. 151: Reassessment-Sanction for issue of notice-Specified authority-Order under section 148A(d) was passed beyond three years from the end of the relevant assessment year, and approval was obtained from the Principal Commissioner instead of the specified authority required under amended section 151(ii), non-compliance with such statutory mandate and time limits vitiated the jurisdiction of the Assessing Officer, rendering the order under section 148A(d) and notice under section 148 quashed. [S. 148,148A(b),148A(d), 151(i), 151(ii), Art. 226 ]
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