What is Sanction for issue of notice? What is Other
provisions? Section 151 and 152 of
Income Tax Act 1961
Sanction for issue of notice and Other provisions are
defined under section 151 and 152 of Income Tax Act 1961.
Provisions under these Sections are :
Section 151 of Income Tax Act "Sanction for issue
of notice Other provisions"
Section 151. (1) No notice shall be issued under section
148 by an Assessing Officer, after the expiry of a period of
four years from the end of the relevant assessment year,
unless the Principal Chief Commissioner or Chief
Commissioner or Principal Commissioner or Commissioner is
satisfied, on the reasons recorded by the Assessing Officer,
that it is a fit case for the issue of such notice.
(2) In a case other than a case falling under sub-section
(1), no notice shall be issued under section 148 by an
Assessing Officer, who is below the rank of Joint
Commissioner, unless the Joint Commissioner is satisfied, on
the reasons recorded by such Assessing Officer, that it is a
fit case for the issue of such notice.
(3) For the purposes of sub-section (1) and sub-section
(2), the Principal Chief Commissioner or the Chief
Commissioner or the Principal Commissioner or the
Commissioner or the Joint Commissioner, as the case may be,
being satisfied on the reasons recorded by the Assessing
Officer about fitness of a case for the issue of notice
under section 148, need not issue such notice himself.]
Section 152 of Income Tax Act "Other provisions"
Section 152. (1) In an assessment, reassessment or
recomputation made under section 147, the tax shall be
chargeable at the rate or rates at which it would have been
charged had the income not escaped assessment.
an assessment is reopened under section 147, the assessee
may, if he has not impugned any part of the original
assessment order for that year either under sections 246 to
248 or under section 264, claim that the proceedings under
section 147 shall be dropped on his showing that he had been
assessed on an amount or to a sum not lower than what he
would be rightly liable for even if the income alleged to
have escaped assessment had been taken into account, or the
assessment or computation had been properly made :
Provided that in so doing he shall not be entitled to reopen
matters concluded by an order under section 154, 155, 260,
262, or 263.