On a writ petition challenging the order passed under section\u00a0148A(d)\u00a0of the\u00a0Income-tax Act, 1961\u00a0and the consequent notice issued under section\u00a0148\u00a0after a period of three years for the assessment year 2018-19, on the grounds that the sanction to pass the order and the notice was invalid since sanction was obtained from the Principal Commissioner and not from the Principal Chief Commissioner and that the request for a copy of the sanction letter was denied. Allowing the petition the Court held that\u00a0 the Principal Commissioner had accorded sanction for the order passed under section\u00a0148A(d)\u00a0and the consequent notice issued under section\u00a0148\u00a0after three years for the assessment year 2018-19, and not the Principal Chief Commissioner as required under section\u00a0151(ii). The proviso to section\u00a0151\u00a0had been inserted only with effect from April 1, 2023 and, therefore, was not applicable. The order passed under section\u00a0148A(d)\u00a0and the notice issued under section\u00a0148\u00a0were quashed and set aside.\u00a0(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice after three years-Sanction of Specified Authority-Approval to be obtained from Principal Chief Commissioner-Approval from Principal Commissioner-Sanction is invalid-Order and consequent notice is invalid. [S.147, 148,148A(b), 148A(d), 151(ii), Art.226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","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":""},"categories":[21],"tags":[],"class_list":["post-49590","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cTQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=49590"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49590\/revisions"}],"predecessor-version":[{"id":49591,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49590\/revisions\/49591"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}