https://www.taxtmi.com/article/detailed?id=5560 Prior approval from a senior authority is a jurisdictional precondition for imposing certain penalties; its absence renders the penalty order incompetent and a nullity, and such jurisdictional defects cannot be remedied by a statutory validation provision that cures mere mistakes or formal defects. en-us Tue, 08 Apr 2014 11:49:18 +0530 Tue, 08 Apr 2014 11:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5560 Prior approval from a senior authority is a jurisdictional precondition for imposing certain penalties; its absence renders the penalty order incompetent and a nullity, and such jurisdictional defects cannot be remedied by a statutory validation provision that cures mere mistakes or formal defects. Articles Wealth Tax Tue, 08 Apr 2014 11:49:18 +0530 https://www.taxtmi.com/article/detailed?id=5560