https://www.taxtmi.com/caselaws?id=218845 The High Court dismissed the appeal by the Income Tax department challenging the order of the income tax appellate Tribunal. The Court held that proper sanction by the Chief Commissioner or Commissioner is required for issuing notices under section 148 of the Income Tax Act, irrespective of the assessing officer's rank. The Court emphasized that the power to accord sanction lies solely with the Chief Commissioner or Commissioner, as per the provisions of the Act and legal precedents. The judgment clarified the importance of adhering to the sanction requirements outlined in the Act to ensure the validity of assessment proceedings. en-us Tue, 20 Nov 2012 00:00:00 +0530 Tue, 27 Nov 2012 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218845 The High Court dismissed the appeal by the Income Tax department challenging the order of the income tax appellate Tribunal. The Court held that proper sanction by the Chief Commissioner or Commissioner is required for issuing notices under section 148 of the Income Tax Act, irrespective of the assessing officer's rank. The Court emphasized that the power to accord sanction lies solely with the Chief Commissioner or Commissioner, as per the provisions of the Act and legal precedents. The judgment clarified the importance of adhering to the sanction requirements outlined in the Act to ensure the validity of assessment proceedings. Case-Laws Income Tax Tue, 20 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218845