MAYURBHAI MANGALDAS PATEL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The assessee has filed this appeal challenging the judgment of Income Tax Appellate Tribunal raising the following questions for our consideration :

(2.) Though multiple questions are raised, one single issue that arises in the appeal is whether the requirement of subsection(2) of section 151 of the Act were satisfied before issuance of notice under section 148 of the Act.

(3.) Case of the assessee is that the authority competent referred to in subsection(2) of section 151 was the Joint Commissioner, instead in the present case, higher authority i.e. Commissioner was approached and necessary sanction/approval was granted by him which would vitiate the initiation of proceedings for reassessment. The Tribunal however took the view that even the Joint Commissioner had granted such approval. Merely because the Commissioner had also applied his mind, would not vitiate the proceedings.