Law:

Section:

Section 148 of the Income-tax Act, 1961 (corresponding to section 34 of the Indian Income-tax Act, 1922) - Income escaping assessment - Issue of notice for - Assessment years 1940-41 to 1952-53 - Whether where issue of notice under section 34 of 1922 Act was challenged on ground that approval of Central Board of Revenue for issue of notice had not been properly obtained, burden was upon assessee to prove that there was absence of regularity in granting such approval - Held, yes - Whether, since assessee failed to prove that there was any irregularity committed in obtaining approval of Board, instant petition challenging validity of impugned notice was to be quashed - Held, yes FACTS For the assessment years 1940-41 to 1952-53, the respondent ITO issued notices under section 34 of 1922 Act to the petitioner-assessee. On writ, the petitioner challenged the issue of notices on the ground that the necessary satisfaction of the Central Board of Revenue for the issue of the said notices were not given in accordance with law. Therefore, the condition precedent for assumption of jurisdiction by the respondent under section 34 of 1922 Act had not been satisfied. HELD In the instant case the petitioner had already obtained a Civil Rule in 1963 challenging the aforesaid notices under section 34 of 1922 Act for the years 1947-48 to 1952-53 and 1940-41 to 1946-47, respectively. The petitioner in the said two rules did not make the Central Board of Revenue a party-respondent. The said petitions also did not contain any statement to the effect that the approval of the Board was not obtained in terms of section 34(1)(a) of 1922 Act. The ground (i) in paragraph 10 of the two petitions was that the necessary satisfaction of the Central Board of Revenue for issue of the notices was not given in accordance with law but the said writ petitions did not give any particulars or reasons why the Board's sanction was not in accordance with law. There was nothing on the record to indicate that the petitioner had withdrawn the two previous applications in view of the fact that sufficient materials and grounds were not stated in the said two applications. It would be a sound exercise of…

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