PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
ITAT quashed notice u/s.148 issued on 06/04/2022 for lack of proper sanctioning authority. The notice was issued more than three years from the end of relevant assessment year, requiring approval from Principal Chief Commissioner or Chief Commissioner under Section 151. However, the Assessing Officer obtained sanction from Principal Commissioner who lacked authority for notices beyond three-year period. Following Supreme Court precedent in Union of India vs. Rajeev Bansal, ITAT held Section 151 conditions are mandatory requirements. The order u/s.148A and final notice u/s.148 were issued without proper authorization, rendering entire proceedings invalid. Appeal allowed, notice quashed on jurisdictional grounds.
ITAT quashed notice u/s.148 issued on 06/04/2022 for lack of proper sanctioning authority. The notice was issued more than three years from the end of relevant assessment year, requiring approval from Principal Chief Commissioner or Chief Commissioner under Section 151. However, the Assessing Officer obtained sanction from Principal Commissioner who lacked authority for notices beyond three-year period. Following Supreme Court precedent in Union of India vs. Rajeev Bansal, ITAT held Section 151 conditions are mandatory requirements. The order u/s.148A and final notice u/s.148 were issued without proper authorization, rendering entire proceedings invalid. Appeal allowed, notice quashed on jurisdictional grounds.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
