https://www.taxtmi.com/caselaws?id=178761 The court held that the notice issued under section 148 of the Income Tax Act was without jurisdiction due to the absence of required sanction from the Joint Commissioner as mandated by section 151. As a result, the notice and subsequent proceedings were quashed, and the writ petition was allowed without costs. en-us Fri, 06 Jul 2007 00:00:00 +0530 Fri, 12 Feb 2016 10:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178761 The court held that the notice issued under section 148 of the Income Tax Act was without jurisdiction due to the absence of required sanction from the Joint Commissioner as mandated by section 151. As a result, the notice and subsequent proceedings were quashed, and the writ petition was allowed without costs. Case-Laws Income Tax Fri, 06 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178761