PCIT Vs Rajan Rajesh Kumar (Uttarakhand High Court)
Uttarakhand High Court held that order of the Competent Authority granting sanction or approval or refusing to grant sanction or approval u/s 151 of the Income Tax Act of 1961 is neither a revisable order, nor an appealable order.
Facts- Appellant, Principal Commissioner of Income Tax (Central), Kanpur, is before this Court being aggrieved by the judgment and order dated 08.02.2024, whereby the Appellate Tribunal was pleased to allow the Appeal of the respondent. The case, canvassed by the Assessee before the Appellate Tribunal, is that there is non-compliance with the mandatory provisions of Sections 148, 149 and 151 of the Income Tax Act, 1961.
The only question that arises for consideration is, whether the multiple presentations / repeated re-presentation, of the proposal for initiation of proceedings u/s 148 to the Competent Authority u/s 151, is permissible under the Act of 1961?
Conclusion- Held that a close examination of Chapter-XX of the Act of 1961 would reveal and clarify that the order of the Competent Authority granting sanction or approval or refusing to grant sanction or approval u/s 151 of the Act of 1961 is neither a revisable order, nor an appealable order. The nomenclature of Section 151, or the heading of Section 151 reads as “sanction for issue of notice”, implying thereby the mandatory nature of the said provision. If it was the opinion of the law-makers that the proposal is capable of being re-presented or re-visited multiple times and if it was the opinion of the law-makers that it is merely and a sheer administrative action, the law-makers would have certainly provided for the same.
