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Mere Word Satisfied Invalidates Section 148 Approval given without Reasoning
Case Law Details
- Case Name
- Tek Chand Vs ITO (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Chandigarh
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Tek Chand Vs ITO (ITAT Chandigarh)
The A.O. obtained the approval of the PR. CIT before issuing the notice under section 148 of the Act. The proposal dt. 11/03/2016 seeking the approval for issuance of notice under section 148 of the Act, by the A.O. is placed at page no. 2 & 3 of the assessee’s paper book. While giving the approval the Ld. PR. CIT, Karnal recorded as under:
“ Yes, satisfied, it is a fit case for issue of notice under section 148 “
Sd/-
Pr. CIT, Karnal
From the aforesaid approval, it is clear that the Ld. Pr. CIT recorded satisfaction in the mechanic...
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