On writ allowing the petition the Court held that the application for approval, recommendation and the grant of approval under section\u00a0151\u00a0had all been made by the authorities mechanically and without application of mind. In the form submitted for approval under section\u00a0151, for issue of notice under section\u00a0148, in row 9, it was mentioned \u201ctime limit for current proceedings covered under section\u00a0149(1)(b)\u00a0for more than three years but not more than ten years\u201d and row 22 stated that the approval had been granted by Principal Commissioner. In the form in row 16 \u201cwhether personal hearing was requested by the assessee\u201d, the answer was shown as \u201cNo\u201d. In respect of rows 9 and 22, there had been non-application of mind by the Assessing Officer seeking approval, the Additional or Joint Commissioner who had recommended it was a fit case and the Principal Commissioner who had granted approval because the time limit for the reassessment proceedings under section\u00a0147\u00a0should be covered under section\u00a0149(1)(a), i. e., for less than three years because the assessment year was 2019-20 and the notice issued under section\u00a0148A(b)\u00a0was dated March 28, 2023. Non-application of mind even by the authority, who had filed the affidavit-in-reply. The order passed under section\u00a0148A(d)\u00a0and the notice issued under section\u00a0148\u00a0were quashed and set aside.(AY.2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Grant of approval without application of mind-Benefits of giving opportunity of hearing after issue of initial notice under Section 148A(b)-Order passed under Section 148A(d) without giving requested opportunity of hearing-Approval by Principal Commissioner without application of mind-Order and consequent notice is set aside. [S. 147, 148, 148(A)(b) 148A(d), 149(1((b), 151, 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-51717","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ds9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51717","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=51717"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51717\/revisions"}],"predecessor-version":[{"id":51718,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51717\/revisions\/51718"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}