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<h1>Supreme Court: Notice Issued under Income Tax Act Section 147, Stay on Proceedings</h1> <h3>BALDEVBHAI BHIKHABHAI PATEL Versus DY. COMMISSIONER OF INCOME TAX</h3> BALDEVBHAI BHIKHABHAI PATEL Versus DY. COMMISSIONER OF INCOME TAX - TMI The Supreme Court of India in 2018 (9) TMI 476 - SC Order heard arguments regarding a proposal for sanction to issue notice under Section 147 of the Income Tax Act. The petitioner's counsel argued that the approval letter for the proposal was ante-dated, pointing out inconsistencies in the dates mentioned. The Court ordered to issue notice returnable in four weeks and stay further proceedings.