AJAIVERMA Vs. COMMISSIONER OF INCOME TAX-I KANPUR

JUDGEMENT

(1.) WE have heard Sri S. K. Garg for the petitioner and Sri R. K. Upadhaya for the Income Tax Department.

(2.) THE petitioner was assessed by an assessment order dated 29th January, 2004 (wrongly mentioned as 29th January, 2003) by the respondent No. 2 under Section 144 of the Income Tax Act, 1961 (hereinafter referred to as the Act in short), for the assessment year 2001-02. A copy of the assessment order has been enclosed as Annexure III to this writ petition.

(3.) FOR ready reference, we are quoting below the provisions of Section 151 of the Income Tax Act, 1961. "sanction for issue of notice 151. (1) In a case where an assessment under sub-section (3) of Section 143 or Section 147 has been made for the relevant assessment year, no notice shall be issued under Section 148 by an Assessing Officer, who is below the rank of Assistant Commissioner or Deputy Commissioner, unless the Joint Commissioner is satisfied on the reasons recorded by such Assessing Officer that it is a fit case for the issue of such notice : Provided that, after the expiry of four years from the end of the relevant assessment year, no such notice shall be issued unless the Chief Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer aforesaid, that it is a fit case for the issue of such notice. (2) In a case other than a case falling under sub-section (1), no notice shall be issued under Section 148 by an Assessing Officer, who is below the rank of Joint Commissioner, after the expiry of four years from the end of the relevant assessment year, unless the Joint Commissioner is satisfied, on the reasons recorded by such Assessing Officer, that it is a fit case for the issue of such notice. " (emphasis supplied)