Law:

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Section 151 of the Income-tax Act, 1961 - Income escaping assessment - Sanction of Commissioner - Assessment year 2000-01 - Assessing Officer issued a notice under section 148 to assessee-company stating that he had received an information from Enforcement Directorate through proper channel which showed possible inflation of purchase on certain items - Assessee filed instant petition challenging notice, inter alia, on ground that department had not obtained previous sanction of Commissioner as required under section 151 - Revenue filed counter-affidavit stating that previous sanction of Commissioner had been obtained - Whether on facts, case of revenue for invoking power under sections 147 and 148 could be rejected - Held, no FACTS The Assessing Officer issued a notice under section 148 to the assessee-company stating that he had received an information from the Enforcement Directorate through proper channel which showed possible inflation of purchase on certain items. The assessee filed instant petition challenging the notice on the grounds that the said information did not relate to the relevant assessment year; and that the copy of the order obtaining previous sanction by the Commissioner had not been provided as required under section 151. The revenue filed counter-affidavit stating that the information received from the Enforcement Directorate was related to the assessment year 2000-01; and that the previous sanction of the Commissioner had also been obtained. HELD The definite stand of the department was that the previous sanction from the Commissioner had been obtained and credible information had been received related to the year 2000-01. It was also stated that an adjudication order dated 22-8-2007 had already been passed and dispatched to the assessee but he did not receive the same. [Para 9] In the instant case, it was only required to see whether there was any prima facie material available on the basis of which the department could reopen the file. In view of the counter-affidavit and the impugned notice, the case of the revenue for invoking the power under sections 147 and 148 could not be rejected. [Para 11] In the light of the above, the writ…

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