Non-Compliance of Taking Approval of Specified Authority Mentioned u/S 151(ii): Calcutta HC quashes Assessment Order [Read Order]
![Non-Compliance of Taking Approval of Specified Authority Mentioned u/S 151(ii): Calcutta HC quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Non-Compliance-of-Taking-Approval-Approval-Specified-Authority-Calcutta-High-Court-Assessment-Order-Assessment-Taxscan.jpg "Non-Compliance of Taking Approval of Specified Authority Mentioned u/S 151(ii): Calcutta HC quashes Assessment Order [Read Order]")
The Calcutta High Court quashed the assessment order under Section 148A(d) of the Income Tax Act, 1961 since it was passed without taking approval of the specified authority mentioned under Section 15(ii) of the Income Tax Act, 1961. Kiran Agarwal, the petitioner has challenged the impugned order dated July 23, 2022, under Section 148A(d) of the Income Tax Act, 1961 relating to...
The Calcutta High Court quashed the assessment order under Section 148A(d) of the Income Tax Act, 1961 since it was passed without taking approval of the specified authority mentioned under Section 15(ii) of the Income Tax Act, 1961.
Kiran Agarwal, the petitioner has challenged the impugned order dated July 23, 2022, under Section 148A(d) of the Income Tax Act, 1961 relating to the assessment year 2017-2018 by raising the pure question of law relating to the jurisdiction of the Assessing Officer concerned in passing the aforesaid impugned order by non-compliance of the formalities of taking approval of the specified authority mentioned in Section 151(ii) of the Income Tax Act, 1961.
It was evident that the impugned order under Section 148A(d) of the Income Tax Act has been passed after a lapse of three years from the end of the relevant assessment year and the specified authority is not the Principal Commissioner of Income Tax-9, Kolkata from whom approval has been taken before passing the aforesaid impugned order.
As per Section 151(ii) of the Income Tax Act, the Principal CIT from whom approval has been taken is not the specified authority for approval under Section 148 and Section 148A of the Income Tax Act, 1961.
Considering the fact and circumstances the single-member bench comprising Justice Md. Nizamuddin quashed the impugned order under Section 148A(d) of the Income Tax Act.
The Court further held that “quashing of the aforesaid impugned order under Section 148A(d) of the Act and subsequent proceedings will not be a bar on the part of the respondent/Assessing Officer concerned to proceed further from the stage where such irregularity has been committed, after taking approval from the “specified authority” in accordance with law.”
To Read the full text of the Order CLICK HERE
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