{"id":58337,"date":"2026-01-23T09:40:57","date_gmt":"2026-01-23T04:10:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/swami-shanti-prakash-ashram-trust-v-acit-e-bomhc-www-itatonline-org\/"},"modified":"2026-01-23T09:46:42","modified_gmt":"2026-01-23T04:16:42","slug":"swami-shanti-prakash-ashram-trust-v-acit-e-bomhc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/swami-shanti-prakash-ashram-trust-v-acit-e-bomhc-www-itatonline-org\/","title":{"rendered":"Swami Shanti Prakash Ashram Trust v. ACIT (E), (Bom)(HC) www.itatonline.org ."},"content":{"rendered":"<p>On writ against the reassessment order , allowing the petition the Court \u00a0held that where a notice u\/s 148 for A.Y. 2015-16 was issued on 28.03.2021, the extended limitation under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applied, and therefore the case continued to fall within four years from the end of the relevant assessment year; consequently, as per the unamended Section 151(2), sanction for issuance of notice could be granted only by the Joint Commissioner and not by the Commissioner. Since in the present case the approval was admittedly granted by the CIT (Exemption), Pune, the notice suffered from lack of jurisdiction and was void ab initio. The Court rejected the Revenue\u2019s contention that internal routing through the Joint\/Additional Commissioner cured the defect, holding that where the statute mandates satisfaction of a particular authority, sanction by any other authority is impermissible. Relying uponUOI v. \u00a0Rajeev Bansal (2024) 167 Taxmann.com 70 \/2024) 340 CTR 865 \/\u00a0 242 DTR\u00a0 297 \/ 301 Taxman\u00a0 238 \/ 469 ITR 46 <strong>\u00a0\u00a0<\/strong>(SC ) \u00a0and earlier Bombay High Court Chetan Gopaldas Cholera v ACIT (WP. No. 3474 of 2022 decided on 6th October, 2025), Prabhakar Nerulkar v. PCIT, Panji, Goa (2025)177 taxmann.com 580(Bom)( HC) Ghanshyam K. Khabrani v. ACIT \u00a0(2012) 346 ITR 443 (Bom.) (HC ) \u00a0quashed both the notice u\/s 148 and the consequent reassessment order. (W.P. No. 5164 of 2022 dt. 12 -1 -2026 )(AY. 2015 -16 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment &#8211; Sanction for issue of notice \u2013 After the expiry of four years &#8211;  Sanction u\/s 151 was issued by CIT( E ) instead of joint Commissioner  -Wrong authority \u2013 Effect of TOLA-Relying on Rajeev Bansal  order reassessment notice and consequential order was quashed .   [S. 147,148, 151(2) ,  TOLA, 2020 ,  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-58337","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-faV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58337","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=58337"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58337\/revisions"}],"predecessor-version":[{"id":58339,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58337\/revisions\/58339"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=58337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=58337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=58337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}