Law:

Section:

Section 148 of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment years 1974-75 and 1975-76 - Assessee filed returns for relevant assessment years, pursuant to notices dated 11-2-1983 issued under section 148 - While no assessment had been made on those returns, ITO concerned issued fresh notices dated 29-3-1983 for same assessment period stating that those were issued after obtaining necessary satisfaction of Commissioner/Central Board of Revenue - Whether since required satisfaction of officer concerned was not taken for reopening assessment more than four years old, earlier notices dated 11-2-1983 were invalid and, thus, to be quashed - Held, yes - Whether since assessee had already submitted returns for relevant periods pursuant to earlier invalid notice, so long as those returns were not assessed in accordance with law, there was no scope for issuing further notice under section 148 - Held, yes - Whether, therefore, even subsequent notices dated 29-3-1983 had to be quashed - Held, yes FACTS The ITO issued two notices dated 11-2-1983, under section 148 for the assessment years 1974-75 and 1975-76 respectively; on the ground that he had reason to believe that the income of the assessee for the aforesaid periods escaped assessment within the meaning of section 147. In the two notices, although it was written that those notices were being issued after obtaining necessary satisfaction of the Commissioner/Central Board of Revenue but thereafter the said paragraph was deleted. Pursuant to the aforesaid notices under section 148 dated 11-2-1983, the assessee had filed returns for relevant assessment years. Subsequently, the ITO concerned issued fresh notices dated 29-3-1983, for said assessment years specifically stating that those were issued after obtaining necessary satisfaction of the Commissioner/Central Board of Revenue. On writ, the assessee contended that the first two notices dated 11-2-1983, should be declared invalid in view of the fact that without taking the necessary satisfaction of the Commissioner/Central Board of Revenue, the ITO issued such notice for reopening an assessment after the expiry of more than four…

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