Allowing the petition the Court held that there is complete non -application of mind on the part of Joint CIT , Range 5(3) Mumbai while granting sanction 151 of the Act . There is no prior sanction was granted before issue of notice under section 148 of the Act. Accordingly jurisdictional condition was not satisfied hence the notice was quashed . ( AY. 2014 -15 )
Svitzer Hazira ( P) Ltd v. ACIT ( 2022)441 ITR 19/ 285 Taxman 393/ 211 DTR 387 / 326 CTR 96( Bom)( HC)
S. 151 : Reassessment – Sanction for issue of notice -No prior sanction was granted before issue of notice – Notice was quashed [ S. 147, 148 , Art, 226 ]