https://www.taxtmi.com/caselaws?id=216714 The High Court of Bombay held the notice under section 148 of the Income Tax Act, 1961 to be invalid and set it aside, ruling in favor of the petitioner. The Court emphasized the importance of obtaining proper approval as per the statutory provisions, specifically from the Joint Commissioner, for issuing notices under section 148. The judgment highlighted the significance of strict compliance with procedural requirements to ensure the legality and validity of such notices. en-us Thu, 13 Sep 2012 00:00:00 +0530 Tue, 18 Sep 2012 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216714 The High Court of Bombay held the notice under section 148 of the Income Tax Act, 1961 to be invalid and set it aside, ruling in favor of the petitioner. The Court emphasized the importance of obtaining proper approval as per the statutory provisions, specifically from the Joint Commissioner, for issuing notices under section 148. The judgment highlighted the significance of strict compliance with procedural requirements to ensure the legality and validity of such notices. Case-Laws Income Tax Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216714