Law:

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Section 151 of Income-tax Act, 1961 - Income escaping assessment - Sanction for issue of notice Under section 151(2) notice has to be issued by an officer holding a rank of not less than a Deputy Commissioner and where notice was issued by ITO it was bad in law [Assessment year 1990-91] [In favour of assessee] CIT v. B. Sumangaladevi [2009] 314 ITR 127 (Kar.) Under section 151(2) notice has to be issued by an officer holding a rank of not less than a Deputy Commissioner. Where the notice was issued by an Income-tax Officer who was lower than the rank of Deputy Commissioner, the Tribunal was justified in holding that the notice issued under section 148 was bad in law. M.V. Seshachala for the Appellant. M.V. Javali for the Respondent. JUDGMENT Deepak Verma J.-Heard Sri M. V. Sheshachala for the appellant and Sri M. V. Javali for the respondent. 2. The Revenue is before us by filing this appeal under section 260A of the Income-tax Act, 1961 (hereinafter referred to as the Act) challenging the correctness and propriety of the order of the Income-tax Appellate Tribunal dated February 17, 2003, passed in I. T. A. No. 30/Panj/2002. The appeal has been admitted on the following substantial questions of law : "(1) Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the notice issued under section 148 of the Act for the assessment year 1990-91 is bad in law ? (2) Whether, under the facts…

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