Case Law Details
ITO Vs. Ashok Jain (ITAT Surat)
No doubt in the present case, the ld.AO has applied for such approval which was granted on 29.3.2017, but before grant of approval, the ld.AO has already issued notice on 28.3.2014 which is without any jurisdiction. He can issue notice only after getting approval. Thus, the ld.CIT(A) has rightly quashed the assessment because the very foundation for issuance of notice under section 148 is the approval from the competent authority, i.e. Commissioner of Income Tax, and in the absence of such, such notice is void ab initio.
FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-
Revenue is in appeal before the Tribunal against order of ld.CIT(A)-3, Surat dated 29.03.2017 for the Asstt.Year 2007-08.
2. Revenue has taken four grounds of appeal, out of which ground no.1 and 2 are the substantial grounds. In ground no.2, it has pleaded that the ld.CIT(A)has erred in holding that notice under section 148 of the Income Tax Act, 1961 issued by the AO was void ab initio, and therefore, assessment order is not sustainable. In ground no.1, Revenue has pleaded that the ld.CIT(A) has erred in deleting addition of Rs.43,09,98,411/- which was added by the AO on account of bogus purchases.
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