Calcutta High Court
J.C. Mukherjee And Ors. vs Income-Tax Officer And Ors. on 18 June, 1991
Equivalent citations: [1992]198ITR748(CAL)
Author: Ruma Pal
Bench: Ruma Pal
JUDGMENT Ruma Pal, J.
1. The petitioner has challenged a notice issued under Section 148 of the Income tax Act, 1961 (hereinafter referred to as "the Act"). The notice is dated February 20, 1991, and is in respect of the assessment year 1964-65. Although the respondents have not filed any affidavit-in-opposition at the hearing today, the recorded reasons have been disclosed. Annexed with the recorded reasons is the sanction under Section 151 of the Act prior to the amendment purported to have been given by the Central Board of Direct Taxes.
2. The proceedings being after the period of eight years, no notice under Section 148 could have been issued unless the Board was satisfied that it was a fit case for the issue of such notice. The satisfaction appears to have been arrived at by the Under Secretary of the Central Board of Direct Taxes. It is not disputed by Mr. A. C. Moitra, the learned advocate appearing on behalf of the respondents, that such satisfaction is not the satisfaction of the Board as required under Section 151(1) of the Act. The condition precedent to the issuance of notice under Section 148, therefore, being absent, the notice cannot survive and is, accordingly, quashed. The rule is made absolute. There will be no order as to costs.
3. Let a xerox copy of this order be given to the respective parties upon usual terms.