Case Law Details
Smt. Rashmi Bansal Vs CIT (ITAT Delhi)
In this case prior to issuance of notice under Section 148 of the Act, the Assessing Officer has not obtained any approval of the higher authorities in terms of section 151(2) of the Act. On a reading of section 151 of the Act, it is very much clear that before issuance of notice under Section 148 of the Act, approval of the higher authorities is a mandatory statutory requirement.
In the facts of the present appeal, it is evident that the Assessing Officer has failed to follow such mandatory requirement in law. That being the factual position emerging on record, the issuance of notice under Section 148 of the Act is wholly without jurisdiction. Therefore, the proceedings initiated in pursuance to such notice culminating in the impugned assessment order, is also without jurisdiction. Therefore, I have no hesitation in declaring the assessment order null and void.
FULL TEXT OF THE ORDER OF ITAT DELHI
This is an appeal by the assessee against order dated 29.07.2017 of learned Commissioner of Income-Tax (Appeals), Muzaffarnagar.
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