https://www.taxtmi.com/caselaws?id=259343 MP HC dismissed tax authority's appeals challenging concurrent orders quashing section 148 income tax notices. The court upheld lower appellate authorities' decisions, finding no proper application of mind in issuing reassessment notices. The ruling emphasized the necessity of objective satisfaction by the Joint Commissioner when granting sanction, rendering the assessment procedure unsustainable. en-us Tue, 14 Oct 2014 00:00:00 +0530 Wed, 21 May 2025 11:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259343 MP HC dismissed tax authority's appeals challenging concurrent orders quashing section 148 income tax notices. The court upheld lower appellate authorities' decisions, finding no proper application of mind in issuing reassessment notices. The ruling emphasized the necessity of objective satisfaction by the Joint Commissioner when granting sanction, rendering the assessment procedure unsustainable. Case-Laws Income Tax Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259343