Law:

Section:

Section 151 of the Income-tax Act, 1961 - Income escaping assessment - Sanction for issue of notice Where Tribunal had recorded a finding of fact that ITO had recorded reasons on 6-12-1989, and on same date notice was issued and contention of assessee that approval of Deputy Commissioner was not obtained by ITO before issuance of notice had not been controverted by Departmental representative, in view of section 151(2) notice was without jurisdiction [In favour of assessee] Under section 151(2) prior approval of the concerned authority before issuance of notice is required. Where the Tribunal had recorded a finding of fact that the Income-tax Officer had recorded the reasons on 6-12-1989, and on the same date notice was issued and the contention of the assessee that the approval of the Deputy Commissioner was not obtained by the Income-tax Officer before issuance of notice had not been controverted by the Departmental representative, in view of section 151(2) the notice was without jurisdiction. B.M. Chatterji, Ms. P.P. Bhosale and P.S. Sahadevan for the Appellant. S.N. Inamdar and A.K. Jasani for the Respondent. JUDGMENT While holding that the notice issued was without jurisdiction, the Tribunal noted that under section 151 the Assessing Officer who is below the rank of Assistant Commissioner or Deputy Commissioner has to record the reasons and the said reasons require approval of the Deputy Commissioner or the Joint Commissioner and he has to satisfy that the reasons recorded by the Assessing Officer…

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