IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 635 of 2009 Date of decision: 19.02.2010 Commissioner of Income Tax, Faridabad ...Appellant Versus Smt. Neelam Choudhary ...Respondent CORAM: HON'BLE MR.JUSTICE M.M.KUMAR HON'BLE MR.JUSTICE JITENDRA CHAUHAN Present: Ms. Urvashi Dhugga, Advocate for the appellant. 1. To be referred to the reporters or not? 2. Whether the judgment should be reported in the Digest? M.M.KUMAR, J. The instant appeal filed by the Revenue is directed against order dated 5.9.2008 passed by the Income Tax Appellate Tribunal, Delhi Bench “B” New Delhi (for brevity `the Tribunal') holding that notice under Section 148 of the Income Tax Act, 1961 (for brevity `the Act') was issued after the expiry of a period of four years from the end of the relevant assessment year. It is undisputed that original assessment under Section 143(3) of the Act was completed on 31.3.2003 and notice under Section 148 of the Act was issued on 6.5.2003 in respect of assessment year 1997-98. A period of four years had expired when the notice under Section 148 of the Act was issued. The only controversy raised is that such a notice can be issued after a period of four years when prior approval from the Chief Commissioner ITA No. 635 of 209 -2- of the Income Tax or Commissioner of the Income Tax is obtained under Section 151 (1) of the Act. The case of the Revenue is that there is a factual mistake in the impugned order passed by the Tribunal in as much as approval from the Commissioner was obtained and in that regard reliance has been placed on document Annexure A-1 to show that the approval was obtained from the Commissioner of Income Tax, Faridabad on 2.5.2003. The aforesaid error has been pointed out by the counsel for the Revenue for which proper course would be by getting it rectified rather than approaching this Court for determination of a substantial question of law. Accordingly, we relegate the Revenue to seek remedy in accordance with law. This appeal is disposed of. (M.M.KUMAR) JUDGE 19.02.2010 (JITENDRA CHAUHAN) mk JUDGE