https://www.taxtmi.com/caselaws?id=75602 The High Court of Bombay held that a notice issued by the Income-tax Officer without prior approval from the Deputy Commissioner or Joint Commissioner under section 151 of the Income Tax Act was issued without jurisdiction. Emphasizing the necessity of obtaining prior approval, the Court affirmed the Tribunal's decision and dismissed the appeal, highlighting the importance of compliance with procedural requirements in issuing notices under the Income Tax Act. en-us Tue, 12 Feb 2008 00:00:00 +0530 Tue, 27 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75602 The High Court of Bombay held that a notice issued by the Income-tax Officer without prior approval from the Deputy Commissioner or Joint Commissioner under section 151 of the Income Tax Act was issued without jurisdiction. Emphasizing the necessity of obtaining prior approval, the Court affirmed the Tribunal's decision and dismissed the appeal, highlighting the importance of compliance with procedural requirements in issuing notices under the Income Tax Act. Case-Laws Income Tax Tue, 12 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75602