Satisfaction of Joint Commissioner not obtained u/s 151(2) of Income Tax Act before issuing Income Tax Notice: SC Condones Delay in SLP filed by Income Tax Dept [Read Order]
In the matter that arose out of non-obtaining of satisfaction of Joint Commissioner u/s 151(2) of Income Tax Act before issuing Income Tax Notice, the SC Condoneed Delay in SLP filed by Income Tax Dept
![Satisfaction of Joint Commissioner not obtained u/s 151(2) of Income Tax Act before issuing Income Tax Notice: SC Condones Delay in SLP filed by Income Tax Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Satisfaction-Joint-Commissioner-Income-Tax-Act-Income-Tax-Notice-SC-Condones-Delay-SLP-Income-Tax-Dept-TAXSCAN.jpg "Satisfaction of Joint Commissioner not obtained u/s 151(2) of Income Tax Act before issuing Income Tax Notice: SC Condones Delay in SLP filed by Income Tax Dept [Read Order]")
The Supreme Court of India condoned delay in special leave petition (SLP) filed by the Income Tax Department in the matter satisfaction of the Joint Commissioner not obtained under Section 151(2) of the Income Tax Act, 1961 before issuing income tax notice. The Bombay High Court in the case of Pinki Rajesh Modi observed that “Having heard the learned counsel for the parties and...
The Supreme Court of India condoned delay in special leave petition (SLP) filed by the Income Tax Department in the matter satisfaction of the Joint Commissioner not obtained under Section 151(2) of the Income Tax Act, 1961 before issuing income tax notice.
The Bombay High Court in the case of Pinki Rajesh Modi observed that “Having heard the learned counsel for the parties and having perused the relevant material, we are of the view that the impugned notice dated 30/03/2021 is liable to be set aside on the ground of absence of jurisdiction with the issuing authority.”
The Court further observed that “We therefore find that the stand taken by the respondents that by virtue of provisions of the Act of 2020, the approval of Assistant/Joint Commissioner of Income Tax as granted was valid has been turned down. In view of Section 151(1) of the Act of 1961 prior to its amendment it was only the Principal Chief Commissioner or the Chief Commissioner of Income Tax who could have accorded the approval. Thus a case for interference has been made out.”
A Two-Judge Bench of Justice BV Nagarathna and Justice Ujjal Bhuyan observed that “Delay in filing the special leave petition is condoned. Issue notice to the respondent.”
To Read the full text of the Order CLICK HERE
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