Sanction of specified authority u/s 151(1) is a condition...

Sanction of specified authority u/s 151(1) is a condition precedent for issuing notice u/s 148 if the period of four years has elapsed from the end of the relevant assessment year. In the present case, the notice u/s 148 was issued on 28.03.2014 for the assessment year 2007-08, and the sanction was obtained from the Joint Commissioner instead of the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as mandated by section 151. The failure to obtain prior permission from the appropriate authority as required by the statute vitiates the notice u/s 148. Such defect is not curable u/s 292B. The issue of notice u/s 148 is bad in law.