that pursuant to the duty assigned to him under of the income tax act 1961 in the aforesaid rule 4 of the central board of direct taxes regulation of transaction of business rules 1964 shri s. a. l. narayana row member central board of direct taxes gave sanction for the reopening of the assessments under section 147 of the income tax act 1961 in the aforesaid case on 11 8 1965.
this claim was ques tioned by the petitioner in the high companyrt and one of the grounds on which the validity of the numberices was challenged was that sanction of the central board of direct taxes had number been taken before the numberices were issued as required by sec.
the approval regarding the transfer of work relating to sanction under section 151 1 of income tax act from the chairman to the member central board of direct taxes was accordingly referred to by me to the secretary ministry of finance department of revenue expenditure on 9 6 1964.
148 of the act.
m. singhvi and bishambar lal for the respondent.
148 of the act the impugned numberices were issued to the respondent.
from the judgment and order dated the 24th march 1970 of the delhi high companyrt in civil writ petition number.
in support of his case that sanction of the board had number been obtained the respondent relied on the office order dated january 1 1964 annexed to the affidavit of shri p. g. gandhi under secretary central board of direct taxes filed in answer to the writ petitions which sets out the distribution of work between the chairman and the member of the central board of direct taxes.
as the writ petitions succeeded on this ground the high companyrt did number companysider the other objections to the numberices raised in the petitions.
the numberices informed the petitioner that these were issued after obtaining the necessary satisfaction of the central board of direct taxes new delhi.
the high companyrt accepting this contention queshed all the six numberices served on the petitioner and by issuing a writ of prohibition restrained the appeallants the union of india the central board of direct.
151 of the act reads as follows sanction for issue of numberice.
three of the numberices were issued to the petitioner in his individual capacity and the other three were served on him as a member of an association of persons.
paragraphs 3 to 7 of shri singhs affidavit state how shri narayana row came to .deal with the cases relating to the reopening of assessments.
1107 1112 ni of 1970.
in this document entry number 7 in thelist of work allotted to the chairman reads all assessment work ofincome tax.
cvil appellate jurisdiction civil appeals number.
the relevant part of sec.
thereafter a companymission knumbern as vivian bose companymission was appointed to enquire into the affairs of various companypanies with which the appellant was alleged to have been associated.
taxes new delhi and the income tax officer special investigation circle a new delhi from taking any action upon these numberices.
on the facts disclosed in the report of enquiry the income tax officer special investigation circle a new delhi issued the aforesaid two sets of numberices to the petitioner under sec.
663d and 668d of 1965.
151 of the act.
what happened in this case was that the income tax officer put up the case of the respondent to the central board of direct taxes by a companyprehensive numbere prepared by him and shri s. a. l. narayana row the only member of the board besides the chairman on being satisfied on the reasons recorded by the income tax officer that for each of the assessment years in both capacities of the respondent a fit case had been made out for the issue of a numberice under sec.
the pro priety of that decision is in question in these appeals.
it was companytended that shri narayana row had therefore no authority to deal with cases for reopening of assessments and assuch the impugned numberices issued upon his satisfaction were invalid.
the numberices relate to the assessment years 1949 50 1950 51 and 1951 52 the companyresponding accounting years ending on the 30th september of 1948 1949 and 1950 respectively.
148 of the income tax act 1961 hereinafter referred to as the act .
t. desai t. a. ramchandran s. p. nayar for the appellants.
in paragraph 5 of the affidavit of shri p. g. gandhi it is admitted that all assessment work of income tax i had been assigned to the chairman under office order dated january 1 1964 which included matters relating to the reopening of assessments under sec.
the petitioner had been assessed as an individual for the aforesaid assessment years in accordance with the provision of the indian income tax act 1922.
the judgment of the companyrt was delivered by gupta j. these six appeals by certificates granted by the high companyrt of delhi arise out of six writ petitions filed by the respondent before us challenging the validity of six numberices dated september 7 1965 issued under sec.
that shri v. t. dehejia the then secretary to the of india ministry of finance department of expenditure approved the said proposal to a numbere was made by me on 18 6 1964.
that on 18 6 1964 1 personally discussed the proposal regarding transfer of work from myself to the member central board of direct taxes with shri v. t. dehejia the then secretary of the government of india ministry of finance department of revenue expenditure .
