Excel Movers Pvt. Ltd v. Income Tax Officer, Ward

28.04.2023PBSl. No.1. WPA 5755 of 2023 Excel Movers Pvt. Ltd. VsIncome Tax Officer, WardNo.13(1), & Ors. Mr. Saurabh Bagaria,Mr. Rites Goel. … For the petitioner. Mr. S. Roychowdhury. …….for the respondent. Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned order dated 30[th] July, 2022 underSection 148A(d) of the Income Tax Act, 1961 relatingto assessment year 2016-2017 by raising the purequestion of law relating to the jurisdiction of theassessing officer concerned in passing the aforesaidimpugned order by non-compliance of the formalitiesof taking approval of the specified authority mentionedin Section 151(ii) of the Income Tax Act, 1961. Admitted position in this case is that impugnedorder under Section 148A(d) of the Act has beenpassed after a lapse of three years from the end of therelevant assessment year and in this case specified authority is not the Principal Commissioner of IncomeTax from whom approval has been taken beforepassing the aforesaid impugned order and it appearson a plain reading of Section 151(ii) of the said Actthat Principal CIT from whom approval has been takenis not the specified authority for the purpose ofapproval under Section 148 and Section 148A of theIncome Tax Act, 1961. Considering the facts and circumstances of thiscase and submission of the parties and the aforesaidfactual and legal position, the aforesaid impugnedorder under Section 148A of the Act dated 30[th] July,2022 and all subsequent proceedings are quashed. However, quashing of the impugned notice andsubsequent proceedings will not be a bar on the partof the Income Tax Authorities concerned to initiate anyfresh proceeding in future in accordance with law aftertaking approval from the appropriate specifiedauthority. In view of the discussion made above, this writpetition being WPA 5755 of 2023 stands disposed of. ( Md. Nizamuddin, J.)