Assessment proceedings were initiated by issuing the notice u/s 148 of the Act. Assessee filed writ petition contending that notice under S. 148 was not issued with prior sanction of Joint Commissioner, but sanction was accorded by Additional Commissioner and therefore, said notice was without jurisdiction. High Court held that in terms of S. 2(28C), Joint Commissioner includes an Additional Commissioner as well. Accordingly the petition was dismissed. (AY. 2008-09)
Vikram Singh v. CIT (2019) 267 Taxman 380 / 111 taxmann.com 119 (SC) Editorial : SLP of assessee is dismissed; Vikram Singh v. CIT (2019) 267 Taxman 380 (SC)
S. 151 : Reassessment-Sanction for issue of notice–Notice-Sanction of Additional commissioner instead of Joint Commissioner-Joint Commissioner includes an Additional Commissioner-Notice is held to be valid. [S. 2(28C), 147, 148]