https://www.taxtmi.com/caselaws?id=258422 The High Court of Rajasthan ruled in favor of the petitioner, quashing the notice and order dated 27.03.2014 and 15.01.2015, respectively. The court held that the lack of proper sanction from the competent authority rendered the notice under Section 148 invalid, emphasizing the importance of complying with mandatory provisions in tax assessments. The court highlighted that the deficiency was not curable under Section 292B of the IT Act, underscoring the significance of procedural integrity and fairness in tax matters. en-us Mon, 09 Feb 2015 00:00:00 +0530 Sat, 07 Nov 2015 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258422 The High Court of Rajasthan ruled in favor of the petitioner, quashing the notice and order dated 27.03.2014 and 15.01.2015, respectively. The court held that the lack of proper sanction from the competent authority rendered the notice under Section 148 invalid, emphasizing the importance of complying with mandatory provisions in tax assessments. The court highlighted that the deficiency was not curable under Section 292B of the IT Act, underscoring the significance of procedural integrity and fairness in tax matters. Case-Laws Income Tax Mon, 09 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258422