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Section 151, read with section 2(28C) of the Income-tax Act, 1961 - Reassessment - Sanction for issue of notice - Assessment year 1995-96 - Petitioner filed writ petition challenging validity of notice issued under section 148 which was dismissed - Thereupon, petitioner filed review petition on ground that Assessing Officer not being in rank of Joint Commissioner as mentioned by section 151(2) ought to have first obtained sanction from Joint Commissioner prior to issue of notice under section 148 and this having not been done entire proceeding for reassessment was without jurisdiction - Whether since petitioner's plea regarding non-compliance with provisions of section 151(2) and sanction not being given by Joint Commissioner, was taken for first time in rejoinder affidavit filed about a week before arguments were heard in writ proceedings, and revenue had no occasion or opportunity to meet new plea thus, petitioner could not have been permitted to raise a new plea, which did not even find mention in writ petition - Held, yes - Whether, moreover, having regard to fact that definition of 'Additional Commissioner' given in section 2(28C) means a person appointed to be a Joint Commissioner or an Additional Commissioner under section 117(1), even on merits objection raised by petitioner was to be rejected - Held, yes FACTS The petitioner filed writ petition challenging the validity of notice issued under section 148 on the ground that the said notice was absolutely illegal, arbitrary and had been issued only on account of change of opinion. The challenge to validity of the notice was repelled by the court. Thereupon, the petitioner filed review petition on the grounds (a) that the Assessing Officer not being in the rank of Joint Commissioner as mandated by section 151(2) ought to have first obtained the sanction from the Joint Commissioner prior to issue of a notice for reassessment, and this having been not done, the entire proceeding for reassessment was without jurisdiction and (b) that the above points though raised before the Court at the time of hearing of the writ petition and the fact also highlighted in the rejoinder affidavit, were unadjudicated by the…

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