ITO, Narnaul V. Sh. Rati Ram S/o Sh. Matu Ram, Mahendergarh

ITA 3099/DEL/2014

• Counselvise Citation: 309920114 RSA 2014
• Duration Of Justice: 1 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 27-10-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 19-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA
• Keywords: Reason to believe
• Section: 142(1); 147

Judgement Text

ITA NOS. 3098-3099/DEL/2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 3098 /DEL/2014 A.Y. : 200 4 - 0 5 INCOME TAX OFFICER, WARD-2, NARNAUL DISTT. MOHINDERGARH VS. SMT. SARTI DEVI, W/O SH. RATI RAM, VILLAGE- KHATOD MAHENDER GARH, HARYANA 123029 (PAN: CRIPS7034P) AND I.T.A. NO. 309 9 / D EL/201 4 A.Y. : 200 4 - 0 5 INCOME TAX OFFICER, WARD-2, NARNAUL DISTT. MOHINDERGARH VS. SH. RATI RAM, S/O SH. MATU SINGH VILLAGE- KHATOD MAHENDER GARH, HARYANA 123029 (PAN: AUUPR7259J) (APPELLANT) ASSESSEE BY : (RESPONDENT) NONE DEPARTMENT BY : SH. P. DAM KANUNJNA, SR. DR DATE OF HEARING : DATE OF HEARING : DATE OF HEARING : DATE OF HEARING : 27 2727 27- -- -10 1010 10- -- -201 201 201 2015 55 5 DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : 27 2727 27- -- -10 1010 10- -- -201 201 201 2015 55 5 ORDER ORDER ORDER ORDER THESE APPEALS FILED BY THE REVENUE EMANATE OUT OF SEPARATE ORDERS, BOTH DATED 13.3.2014 PASSED BY THE LD. CIT(A), ROHTAK RE LEVANT TO ASSESSMENT YEAR 2004- 05. SINCE THE ISSUES INVOLVED IN THESE APPEALS ARE COMMON, HENCE, WE ARE DIPOSING OF THESE APPEALS BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE, BY DEALING WITH ITA NO. 3098/DEL/2014 (AY 2004-05) ITO VS. SMT. SARTI DEVI. 2. THE FOLLOWING GROUNDS HAVE BEEN RAISED IN THE R EVENUES APPEAL:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD . COMMISSIONER OF INCOME ITA NOS. 3098-3099/DEL/2014 2 TAX (APPEALS) HAS ERRED IN LAW AND FACTS IN QUASHIN G THE ASSESSMENT ORDER MADE ULS 143(3)/147 WITH THE OBSERVATION THAT THE NOTICE ULS 148 OF THE ACT WAS ISSUED WITHOUT OBTAINING APPROVAL FROM THE COMMISSI ONER OR CHIEF COMMISSIONER OF INCOME TAX WHEREAS THE APPROVAL WAS OBTAINED FROM ADDL . COMMISSIONER OF INCOME TAX: THE LD CIT(A) FAILED TO APPRECIATE THE FACT THAT THIS CASE IS CO V ERED UNDER SECTION 151(2) AND NOT UNDER SECTION 151 (1) OF THE A CT , AS NO PRE V IOUS ASSESSMENT WAS MADE IN THIS CASE, HENCE THE APPROVAL OF SATISFACTION FOR ISSUANCE OF NOTICE ULS 148 WAS RIGHTLY SOUGHT FROM ADDL . COMMISSIONER OF INCOME TAX BY THE ASSESSING OFFICER . 2. THAT THE APPELLANT IS FILLING APPEAL AS THE CASE IS COVERED UNDER THE EXCEPTION A S PER PARA 8(A) OF INST R UCTIONS 3 OF 2011 ISSUED BY CBDT . 3.THAT THE APPELLANT CRAVES FOR THE PERMISSION TO A DD , DELETE OR AMEND THE GROUNDS OF APPEAL BEFORE OR AT THE TIME OF HEAR ING OF APPEAL . 3. THE BRIEF FACTS OF THE CASE ARE THAT NOTICE U/S. 148 FOR THE AY 2004-05 WAS ISSUED TO THE ASSESSEE ON 28.3.2011 AND IN RESPONS E TO NOTICE U/S. 148 THE ASSESSEE DID NOT FILE HER RETURN OF INCOME WITHIN THE STATUTORY TIME PRESCRIBED IN THE NOTICE. THEREAFTER NOTICE U/S. 142(1) WAS ISSUED ON 6.5.201 1 ASKING THE ASSESSEE TO FILE HER RETURN OF INCOME ON OR BEFORE 10.6.2011. THE ASSE SSEE FILED HER RETURN OF INCOME DECLARING INCOME ON 19.10.2011 DECLARING INCOME OF RS. 14,884/-. THIS RETURN WSA REVISED ON 14.11.2011 DECLARING THE SAME INCOME UND ER THE HEAD INCOME FROM OTHER SOURCES AND AGRICULTURE INCOME OF RS. 1,20,000/-. NOTICES U/S. 143(2) AND 142(1) ALONGWITH QUESTIONNAIRE WERE ISSUED AND ASSESSMENT PROCEEDINGS WERE ATTENDED BY SH. RATI RAM, HUSBAND OF THE ASSESSEE ALONGWITH SH. BL GUPTA, ADVOCATE OF THE ASSESSEE FROM TIME TO TIME. WRITTEN REPLIES WERE F ILED WHICH HAVE BEEN CONSDIERED AND PLACED ON RECORD. THE CASE WAS DISCUSSED AND THE ASSESSMENT IS COMPLETED U/S. 147/143(3) OF THE I.T. ACT VIDE ORDER DATED 15.12.2 011 AND MADE THE ADDITIONS. 4. AGAINST THE ABOVE ORDER DATED 15.12.2011, ASSESS EE FILED AN APPEAL BEFORE THE LD. CIT(A), WHO VIDE IMPUGNED ORDER DATED 13.3.2014 HAS ALLOWED THE APPEAL OF THE ASSESSEE. ITA NOS. 3098-3099/DEL/2014 3 5. LD. DR RELIED UPON THE ORDER OF THE AO AND REIT ERATED THE CONTENTION RAISED IN THE GROUNDS OF APPEAL. 6. IN THIS CASE, NOTICE OF HEARING TO THE ASSESSEE WAS SENT BY THE REGISTERED AD POST, IN SPITE OF THE SAME, ASSESSEE, NOR ITS AUTH ORIZED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER IN DISPUTE, NOR FILED ANY APP LICATION FOR ADJOURNMENT. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CA SE AND THE ISSUE INVOLVED IN THE PRESENT APPEAL, I AM OF THE VIEW THAT NO USEFUL PUR POSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND AGAIN TO THE ASSESSEE, THEREFORE, I AM DECIDING THE PRESENT APPEAL EXPARTE QUA ASSESSEE, AFTER HEARING THE LD. DR AND PERUSING THE RECORDS. 7. I HAVE HEARD THE LD. DR AND PERUSED THE RECORD S. I FIND THAT THE LD. CIT(A) HAS ADJUDICATED THE ISSUE IN DIPSUTE AS UNDER:- 1. ACCORDING TO THE SECTION 151(1) PROVISO WHICH I S AS UNDER:- PROVIDED THAT, AFTER THE EXPIRY OF 4 YEARS FROM TH E END OF THE RELEVANT ASSESSMENT YEAR, NO SUCH NOTICE SHALL BE ISSUED UNL ESS THE CHIEF COMMISSIONER OR THE COMMISSIONER IS SATISFIED, ON THE REASONS-RE CORDED BY THE ASSESSING OFFICER AFORESAID, THAT IT IS FIT CASE FOR THE ISSU E OF SUCH NOTICE'. SO ACCORDING TO THIS PROVISION IF THE ASSESSING AUT HORITY WHO IS BELOW THE RANK OF ASSISTANT COMMISSIONER OR THE DEPUTY CO MMISSIONER WANT TO RE- OPEN THE 'CASE AFTER THE EXPIRY OF 4 YEARS UNLESS T HE COMMISSIONER IS SATISFIED THAT IT IS A FIT CASE FOR ISSUE OF THAT NOTICE. IN THE PRESENT CASE THE CASE IS RE- OPENED AND A NOTICE UNDER SECTION 148 IS ISSUED WIT H THE PRIOR APPROVAL OF ADDITIONAL COMMISSIONER OF INCOME TAX REWARI AND NO T WITH THE APPROVAL OF COMMISSIONER. ADDITIONAL COMMISSIONER HAS BEEN DEFI NED U/S 2(LC) AND THE COMMISSIONER IS DEFINED UNDER SECTION 2(16). IT IS CARDINAL PRINCIPLE OF LAW THAT WHEN A STATUTE MANDATES THE SATISFACTION OF A PARTICULAR FUNCTIONARY FOR THE EXERCISE OF POWER, SATISFACTION MUST OF THAT AUTHOR ITY ONLY, WHERE A STATUTE REQUIRES SOMETHING TO BE DONE IN A PARTICULAR MANNE R IT HAS TO BE DONE IN THAT MANNER. IF IT IS A CASE SO THAT THE NOTICE WAS NOT VALID AND WAS LIABLE TO BE QUASHED. THE ADDITIONAL COMMISSIONER OF INCOME TAX IS NOT A COMMISSIONER ITA NOS. 3098-3099/DEL/2014 4 WITHIN THE MEANING OF SECTION 2(16). THE APPROVAL I N THIS CASE HAS BEEN GRANTED IS NOT BY THE COMMISSIONER OF INCOME TAX BUT BY THE ADDITIONAL COMMISSIONER OF INCOME TAX. THERE IS NO STATUTORY PROVISION HERE UNDER WHICH A POWER TO BE EXERCISED BY AN OFFICER CAN BE EXERCISED BY ANOTHER OFFICER. MY ABOVE SAID LINE OF ARGUMENT BASED ON THE AUTHORITY OF GHANSHYAM K. KHABRANI VERSUS ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS DIV ISION BENCH 346 ITR 443. THE ADDITIONAL COMMISSIONER OF INCOME TAX CAN NOT BE COMMISSIONER OF INCOME TAX WITHIN THE MEANING OF SECTION 2(16). THE BOMBAY HIGH COURT HAS HELD 'THERE IS NO STATUTORY PROVISION UNDER WHICH A POWER TO BE EXERCISED BY AN OFFICER CAN BE EXERCISED BY A SUPERIOR OFFICER WHEN THE STATUTES MANDATES THE SATISFACTION OF PARTICULAR FUNCTIONARY FOR THE EXER CISE OF THE POWER, SATISFACTION MUST OF THAT AUTHORITY. WHERE A STATUTE REQUIRES SO METHING TO BE DONE IN A PARTICULAR MANNER, IT HAS TO BE DONE IN THAT MANNER ONLY. AN AUTHORITY OF DELHI HIGH COURT WAS DISCUSSED BY THE BOMBAY HIGH -COURT AND THE JUDGES IN BOMBAY HIGH COURT SAID WE ARE IN RESPECTFUL AGREEME NT WITH THE JUDGMENT OF THE DELHI HIGH COURT IN CASE COMMISSIONER OF INCOME TAX VERSUS. SPL'S SIDHARTH LIMITED DIVISION BENCH 345 ITR PAGE 223 (D ELHI HIGH COURT) HAS CLEARLY EXPRESSED THEIR VIEWS THAT IF STATUTE REQUI RES A THINGS TO BE DONE IN A CERTAIN MANNER IT SHALL BE DONE IN THAT MANNER ALON E AND THE COURT WOULD NOT ACCEPT ITS BEING DONE IN SOME OTHER MANNER. IF THE STATUTORY AUTHORITY HAS BEEN VESTED WITH THE JURISDICTION HE HAS TO BE EXERCISED IT ACCORDING TO BE ITS OWN DISCRETION. THE DELHI HIGH COURT IN THE ABOVE SAID JUDGMENT HAS ALSO HELD THAT IF IT IS NOT DONE THAT IS IF THE APPROVAL IS TO BE GRANTED BY COMMISSIONER BUT THE CASE IS RE-OPENED WITH THE APPROVAL OF ADDITIONAL C OMMISSIONER. THIS WAS NOT IRREGULARITY CURABLE UNDER SECTION 292 B. THE NOTIC E WAS NOT VALID. IF THE ASSESSING OFFICER EXERCISED HIS JURISDICTION UNDER SECTION 147 BUT MERELY ACT AT THE BEHEST OF ANY SUPERIOR AUTHORITY, IT MUST BE HE LD THAT IT IS CLEAR IN THIS CASE IN HAND THAT COMMISSIONER OF INCOME TAX DID NOT APP LY HIS MIND OR GAVE ANY SANCTION. THE ADDITIONAL COMMISSIONER OF INCOME TAX AND COMMISSIONER OF INCOME TAX ARE QUITE SEPARATE AUTHORITY. DELHI HIGH COURT HAS HELD 'SECTION 116 OF THE ACT ALSO DEFINES THE INCOME TAX AUTHORIT IES AS A DIFFERENT AND ITA NOS. 3098-3099/DEL/2014 5 DISTINCT AUTHORITY. SUCH DIFFERENT AND DISTINCT AUT HORITIES HAVE TO EXERCISE THEIR POWERS IN ACCORDANCE WITH LAW AS PER POWER GIVEN TO TDEM IN SPECIFIED CIRCUMSTANCES. IF POWERS CONFIRMED ON A PARTICULAR AUTHORITY ARE ARROGATED BY OTHER AUTHORITY WITHOUT MANDATE LAW, IT WILL CREATE CHAOS IN THE ADMINISTRATION OF LAW AND HIERARCHY OF ADMINISTRATION WILL MEAN NO THING. SATISFACTION OF ONE AUTHORITY CANNOT BE SUBSTITUTED BY SATISFACTION BY ANOTHER AUTHORITY. IT IS TRI THAT WHEN A STATUTE REQUIRES, THE THING TO BE DONE IN A CERTAIN MANNER, IT SHALL BE DONE IN THAT MANNER ALONE AND THE COURT COULD NO T ACCEPT ITS BEING DONE IN SOME OTHER MANNER. THE HON'BLE APEX COURT IN CASE ANIRUDHSINH JI KARA N SINGH JI JEDEJA VERSUS STATE OF GUJRAT (1995) 5 SSC 302 HAS HELD T HAT IF STATUTORY AUTHORITY HAS BEEN VESTED WITH JURISDICTION HE HAS TO EXERCI SE IT ACCORDING TO ITS OWN DISCRETION. IF DISCRETION IS EXERCISED UNDER DIRECT ION OR IN COMPLIANCE WITH THE SOME HIGHER AUTHORITIES IN SECTION THEN IT WILL BE CASE OF FAILURE OF EXERCISE DISCRETION ALTOGETHER. KEEPING IN VIEW OF ABOVE SAID VIEWS EXPRESSED BY TH E DIFFERENT HIGH COURT AND APEX COURT IT IS VERY MUCH CLEAR THAT THE APPROVAL/ SANCTION TO RE- OPEN THE CASE AND ISSUED THE NOTICE U/ S 148 IS TO BE OF THE SAME OFFICER TO WHOM LAW REQUIRES AND NOT BY THE DIFFERENT OFFICER. IN THE PRESENT CASE AS PER SECTION 151 ( 1) PROVISO IF THE CASE IS TO BE RE-OP ENED AFTER EXPIRY OF 4 YEARS THE APPROVAL/ SATISFACTION SHOULD BE OF COMMISSIONER OF INCOME TAX ONLY BUT IN THE PRESENT CASE THE CASE IS RE-OPENED AND NOTICE 148 H AS BEEN ISSUED WITH THE APPROVAL OF ADDITIONAL COMMISSIONER OF INCOME TAX W HO IS DIFFERENT AUTHORITY THEN THE COMMISSIONER OF INCOME TAX AS PER SECTION 2 OF THE ACT AND ON THIS GROUND THE NOTICE ISSUED UNDER SECTION 148 IS BAD I N LAW AND LIABLE TO BE QUASHED. 2. THE PRESENT CASE HAS BEEN RE-OPENED ON THE BASIS OF THE INFORMATION RECEIVED FROM ACIT REWARI THAT SHRI RATI RAM YADAV AND SMT. SARTI DEVI RESIDENT OF VILLAGE KHATOD HAS A JOINT SAVING ACCOUNT IN OBC MA HENDERGARH AS PER A/C NO.2239. AS PER INFORMATION THERE ARE DEPOSITS IN T HIS JOINT ACCOUNT AND NO ITA NOS. 3098-3099/DEL/2014 6 SHARE OF EACH MEMBER HAS BEEN QUANTIFIED. ON RECEIP T OF THIS INFORMATION THE AUTHORITY, HAVE RE-OPENED THE CASE OF RATI RAM YADA V AND SARTI DEVI MAY BE IN THE STATUS OF HUF OR AT THE MOST AOP. BUT THE ASSES SING OFFICER INSTEAD OF RE- OPENING THE CASE OF JOINT PERSON IN THE STATUS OF H UF OR AOP HAS RE-OPENED THE CASE AND NOTICE ISSUED UNDER SECTION 148 TO ONE MEMBER OF THIS JOINT ACCOUNT HOLDER. THUS THE RE-OPENING OF THE CASE OF THE RATI RAM WHO IS A ONE MEMBER OF JOINT ACCOUNT HOLDER IS BAD IN LAW AND IF THE ASSESSING AUTHORITY ON THE INFORMATION OF ACIT THINK IT FIT WOULD HAVE RE- OPENED THE CASE IN THE STATUS OF HUF OR AOP. SO ON THIS GROUND TOO THE RE-OPENING OF THE CASE AND ISSUING THE NOTICE TO RATI RAM IS BAD IN LAW AND THE NOTICE LIABLE TO BE QUASHED. BECAUSE THERE IS NO INFORMATION WITH THE ASSESSING AUTHORITY THAT RATI RAM WHOSE CASE HAS BEEN RE-OPENED HAS SOME DEPOSIT IN H IS OWN ACCOUNT WHICH ARE LIABLE TO BE TAXED. 3. THE ONLY INFORMATION ON THE BASIS OF WHICH THE A SSESSING AUTHORITY RE- OPENED THE CASE IS OF ACIT REWARI. ACIT REWARI COMM UNICATED IS BELIEF THAT THERE IS A HUGE DEPOSIT IN OBC JOINT ACCOUNT NO.223 9 OF RATI RAM AND SMT. SARTI DEVI. THE ASSESSING AUTHORITY HAVE MENTIONED IN THE ASSESSMENT ORDER THAT I HAVE REASON TO BELIEVE THAT AN INCOME TO THE TUNE OF RS.15,15,500/- + INTEREST INCOME AND ANY OTHER INCOME CHARGEABLE TO TAX WHICH MAY COME TO BE KNOWLEDGE SUBSEQUENTLY DURING THE COURSE OF ASSESSM ENT PROCEEDINGS HAS ESCAPED ASSESSMENT FOR THE ASSESSMENT YEAR 2004-05. HERE AND IT IS CLEAR THAT THERE IS NO INDEPENDENT BELIEF OR REASON TO BELIEVE OF INCOME TAX OFFICER ABOUT ESCAPEMENT OF THE INCOME RS.15,15,500/- IS BELIEF O R REASON TO BELIEVE QN THE BELIEF AND REASON TO BELIEVE OF ACIT REWARI. EXCEPT THE REASON TO BE BELIEVE OF ACIT REWARI THE INCOME TAX OFFICER / ASSESSING AUTH ORITY HAS NOT MADE ANY INDEPENDENT ENQUIRY OR THERE WAS NO INDEPENDENT REA SON BELIEVE THAT THE INCOME OF THE ASSESSEE TO THE TUNE OF RS.15,15,500/ - HAS ESCAPED ASSESSMENT. AS PER PROVISION OF LAW BEFORE RECORDING THE REASON TO BELIEVE OR ISSUING NOTICE UNDER SECTION 148 THERE SHOULD BE INDEPENDENT BELIE F AND REASON TO BELIEVE OF THE ASSESSING AUTHORITY HERE IT IS NOT THERE, SO TH E NOTICE ON THIS GROUND TOO IS VOID. ITA NOS. 3098-3099/DEL/2014 7 3. I HAVE EXAMINED THE SUBMISSIONS MADE BY THE APPE LLANT AND THE FACTS ON RECORD. THE ASSESSMENT YEAR IN QUESTION IS 2004-05 AND THE NOTICE UJ S 148 WAS ISSUED ON 28.03.2011. THIS NOTICE ISSUED BEYOND 4 Y EARS FROM THE END OF THE ASSESSMENT YEAR SHOULD, AS PER THE PROVISIONS OF TH E STATUTE BEEN APPROVED BY THE COMMISSIONER OR THE CHIEF COMMISSIONER UPON HIS SATISFACTION. HOWEVER, THE APPROVAL IN THIS CASE HAS BEEN TAKEN FROM THE A DDITIONAL CIT. THE NOTICE, THEREFORE, IS INVALID AND I QUASH THE ORDER. NO ADJ UDICATION IS REQUIRED ON MERITS. 4. IN THE RESULT, THE APPEAL IS ALLOWED. 8. I HAVE GONE THROUGH THE AFORESAID ORDER PASSE D BY THE LD. CIT(A) ON THE ISSUE IN DISPUTE AND I AM OF THE CONSIDERED VIEW THAT ACC ORDING TO SECTION 151(1) OF THE I.T. ACT, AFTER THE EXPIRY OF THE 4 YEARS FROM THE END OF THE RELEVANT ASSESSMENT YEAR, NO NOTICE U/S. 148 OF THE I.T. ACT SHALL BE ISSUED UNL ESS THE CHIEF COMMISSIONER OR COMMISSIONER IS SATISFIED ON THE REASONS RECORDED B Y THE AO THAT IS FIT CASE FOR THE ISSUE OF SUCH NOTICE. IN MY VIEW THE CASE OF THE A SSESSEE IS FALL UNDER SECTION 151(1) OF THE I.T. ACT AND NOT U/S. 151(2) OF THE I.T. ACT , BECAUSE ACCORDING TO SECTION 151(2) IN THE CASES OTHER THAN THE CASE FALLEN UNDER SUB-S ECTION (1) OF SECTION 151, NO NOTICE SHALL BE ISSUED U/S. 148 BY THE AO, WHO IS BELOW TH E RANK OF JCIT, UNLESS THE JCIT IS SATISFIED ON THE REASONS RECORDED BY SUCH AO, THAT IS A FIT CASE FOR THE ISSUANCE OF SUCH NOTICES. KEEPING IN VIEW OF THE FACTS AND CIRCUM STANCES EXPLAINED ABOVE, I AM OF THE VIEW THAT THE CASE IS FALLEN U/S. 151(1) OF THE I .T. ACT. IN THE PRESENT CASE, THE CASE OF THE ASSESSEE HAS BEEN REOPENED AFTER THE EXPIRY O F 4 YEARS AND IN THE PRESENT CASE OF THE ASSESSEE THE APPROVAL/SATISFACTION SHOULD BE FR OM THE CHIEF COMMISSIONER OR COMMISSIONER ONLY. IN THE PRESENT CASE, THE CASE OF THE ASSESSEE HAS BEEN REOPENED AND NOTICE U/S. 148 HAS BEEN ISSUED WITH THE APPROV AL OF THE ADDL. CIT, THEREFORE, THE NOTICE U/S. 148 IS BAD IN LAW AND LIABLE TO BE QUAS HED. LD. CIT(A) HAS RIGTLY DECLARED INVALID THE NOTICE U/S. 148 OF THE I.T. ACT ISSUED ON 28.3.2011 FOR THE ASSTT. YEAR IN DISPUTE I.E. 2004-05, WHICH IS BEYOND THE PERIOD OF 4 YEARS FROM THE END OF THE ASSESSMENT YEAR. THIS NOTICE HAS NOT BEEN ISSUED WITH THE APPROVAL OF THE CHIEF COMMISSIONER OR COMMISSIONER UPON HIS SATISFACTION. THEREFORE, THE LD. CIT(A) HAS ITA NOS. 3098-3099/DEL/2014 8 RIGHTLY HELD THAT THE NOTICE IN DISPUTE IS INVALID AND HAS RIGHTLY QUASHED THE SAME BY ALLOWING THE APPEAL OF THE ASSESSEE. THIS VIEW HA S BEEN SUPPORTED BY THE VARIOUS HONBLE HIGH COURTS DECISIONS WHICH INCLUDES GHANSH YAM K. KHABRANI VERSUS ASSISTANT COMMISSIONER OF INCOME TAX AND OTHER DIVI SION BENCH 346 ITR 443; DELHI HIGH COURT DECISION IN THE CASE OF CIT VS. SPLS SI DHARTH LIMITED DIVISON BENCH 345 ITR 223 AS WELL AS THE HONBLE SUPREME COURT OF IND IA DECISION IN THE CASE OF ANIRUDHSINGH JI KARAN SINGH JI JEDEJA VERSUS STATE OF GUJRAT (1995) 5 SSC 302. KEEPING IN VIEW OF THE AFORESAID DISCUSSIONS, I FIN D THAT THE LD. CIT(A) HAS PASSED A WELL REASONED ORDER ON THE BASIS OF THE VARIOUS DEC ISIONS RENDERRED BY THE HONBLE SUPREME COURT OF INDIA AS WELL AS HONBLE HIGH COUR TS MENTIOEND IN THE IMPUGNED ORDER, WHICH DOES NOT NEED ANY INTEFERENCE ON MY PA RT, HENCE, I UPHOLD THE IMPUGNED ORDER OF THE LD. CIT(A) ON THE ISSUE IN DISPUTE AND DECIDE THE ISSUE AGAINST THE REVENUE. 9. IN THE RESULT, BOTH THE APPEALS FILED BY THE RE VENUE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27/10/2015. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE 27/10/2015 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES