JUDGMENT : 1. This appeal is of the year 2007. The appellant is aggrieved of the order of the Income Tax Appellate Tribunal, Amritsar Bench, dated 19th January, 2007 confirming the proceedings initiated by the Commissioner of Income Tax (Appeals) Jammu dated 16.01.2004. 2. The question of law that arises for consideration is whether the approval given by the Joint Commissioner of Income Tax, for initiating proceedings under Section 148 is valid in terms of Section 151 of the Income Tax Act, 1961. 3. The relevant facts of the case are as follows: 4. Assessment is in respect of the year 1995-96. 5. Search and seizure action was carried under Section 132 of the Income Tax, Act 1961 by Investigation Wing, New Delhi at residential/business premises of the Mohan Lal Magotra, the then Managing Director of the appellant-Company. This happened on 07.04.1995. As a result of the aforesaid search, assessment of Mohan Lal Magotra for the assessment year 1995-96 was completed on 29.03.1996, by the Assistant Commissioner Investigation Circle, Jammu at Rs.47,90,750 which was reduced in appeal to Rs.23,40,753/- vide Commissioner of Income Tax (Appeals) order dated 16.10.1996. 6. Based on the supplementary appraisal report received, assessment in the case of Mohan Lal Magotra was re-opened in term of Section 263 of the Income Tax Act, by Commissioner of Income Tax, Amritsar vide his order dated 27.03.1998. The original assessment was finalized on 30.03.1998. The Mohan Lal Magotra-Managing Director went in appeal before the Income Tax Appellant Tribunal, Amritsar, (for brevity 'ITAT Amritsar') and the ITAT Amritsar by his order dated 24.10.2001 held that the order of CIT(A) Amritsar is non-sustainable. The Tribunal while holding the order of CIT(A) Amritsar as non-sustainable also held that the assessment can be done only in respect of the appellant-Company and not on the Mohan Lal Magotra-Managing Director. 7. Thereafter, the reasons for initiation of the proceedings under Section 148 of the Act was recorded and the approval of Jt. Commissioner of Income Tax, Range-II, Jammu was obtained vide his order dated 28.03.2002. Thereafter notice under Section 148 of the Income Tax Act was sent to the assesses by registered post on 30.03.2002. The approval order dated 28.03.2002 of the Jt. Commissioner of Income Tax, Range-II, Jammu was obtained vide his order dated 28.03.2002. Thereafter notice under Section 148 of the Income Tax Act was sent to the assesses by registered post on 30.03.2002. The approval order dated 28.03.2002 of the Jt. Commissioner of Income Tax, Range-II, Jammu for initiating re-assessment proceedings in the case of the appellant-company, is now challenged by stating that it is not in-consonance with the provisions of Section 151 of the Income Tax Act, 1961, because the time limit for initiating proceedings under Section 151 of the Act after the expiry of four years from the end of the relevant assessment year, power vests with the Chief Commissioner or Commissioner to grant such approval. In the present case, notice under Section 148 of the Act was issued on 30.03.2002 and the four years' period which is relevant in the instant case expired by 1999-2000. In the present case, the approval for initiating proceedings under Section 148 of the Act has been given by the Joint Commissioner of Income Tax, Range-II, Jammu however, as per the proviso of Section 151 of the Act, competent authority would be the Chief Commissioner or Commissioner. The appellant plea of breach of Section 151 of the Act is not rebutted. 8. In this case, despite opportunities granted respondents have not produce any proof with regard, to the approval granted by the Chief Commissioner or Commissioner and consequently, initiation of proceedings is bad. The question of law in answered in favour of the appellant and against the department. The appeal is allowed as above.