Law:

Section:

Section 151, read with sections 147 and 148 of the Income-tax Act, 1961 - Income escaping assessment - Sanction for issue of notice - Assessment year 1996-97 - Assessing Officer issued notice under section 148 to reassess assessee for relevant assessment year - Assessee submitted that proceeding under section 148 initiated earlier were subsequently dropped, therefore, for initiating proceedings under section 147, requirement of provision to sub-section (1) of section 151 for issuance of notice ought to have been fulfilled - It was further contended that approval had been granted by Additional Commissioner whereas approval ought to have been given by Commissioner or Chief Commissioner - It was seen from records that proceedings under section 147 had been dropped earlier on account of objection raised as to territorial jurisdiction of officer who had issued notice - Whether since there was neither any assessment order under section 143(3) nor under section 147, proviso to section 151(1) would not be applicable and case would be covered by section 151(2) which requires satisfaction/approval of Joint Commissioner - Held, yes - Whether Additional Commissioner being a Joint Commissioner within meaning of word "Joint Commissioner" under section 151(2), was justified in granting approval to issuance of notice - Held, yes - Whether, therefore, objection raised by assessee was to be rejected - Held, yes FACTS The assessee was an individual. The ITO issued notices under section 148 seeking to reassess the assessee for the assessment years 1995-96 and 1996-97. On writ, the assessee contended that the proceeding under section 148 initiated earlier were subsequently dropped, therefore, for initiating the proceedings under section 147 the requirement of the proviso to sub-section (1) of section 151 for issuance of notice ought to have been fulfilled. It was further contended that the approval had been granted by the Additional Commissioner whereas under the proviso to sub-section (1) of section 151, the requirement was that the approval ought to have been given by the Commissioner or Chief Commissioner. HELD In the instant case, the proceeding, under section 147 had been…

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