https://www.taxtmi.com/caselaws?id=202914 The Tribunal held that the mandatory sanction under section 151 of the Income-tax Act was not obtained for issuing notice under section 148, as required after the expiry of four years from the relevant assessment year. The Tribunal relied on jurisdictional High Court decisions emphasizing the necessity of obtaining approval from the Chief Commissioner of Income Tax or Commissioner of Income Tax in such cases. The case was referred back to the regular Bench for further proceedings due to the lack of mandatory sanction. en-us Thu, 09 Dec 2010 00:00:00 +0530 Sat, 23 Apr 2011 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202914 The Tribunal held that the mandatory sanction under section 151 of the Income-tax Act was not obtained for issuing notice under section 148, as required after the expiry of four years from the relevant assessment year. The Tribunal relied on jurisdictional High Court decisions emphasizing the necessity of obtaining approval from the Chief Commissioner of Income Tax or Commissioner of Income Tax in such cases. The case was referred back to the regular Bench for further proceedings due to the lack of mandatory sanction. Case-Laws Income Tax Thu, 09 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202914