https://www.taxtmi.com/caselaws?id=6440 Reassessment notices under section 148 were upheld because the sanction under section 151(1) was shown to have been validly entrusted to the Member of the Board with the previous approval of the Central Government. The Court treated the allocation of business within the Board as an internal administrative arrangement that did not affect taxpayers' rights, and held that rule 4 of the CBDT (Regulation of Transaction of Business) Rules, 1964 did not require such approval to be recorded in any special or formal order. Office notes and affidavits were sufficient to prove valid approval, so the challenge to the notices on the ground of want of lawful sanction failed. en-us Thu, 27 Feb 1975 00:00:00 +0530 Fri, 27 Nov 2015 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6440 Reassessment notices under section 148 were upheld because the sanction under section 151(1) was shown to have been validly entrusted to the Member of the Board with the previous approval of the Central Government. The Court treated the allocation of business within the Board as an internal administrative arrangement that did not affect taxpayers' rights, and held that rule 4 of the CBDT (Regulation of Transaction of Business) Rules, 1964 did not require such approval to be recorded in any special or formal order. Office notes and affidavits were sufficient to prove valid approval, so the challenge to the notices on the ground of want of lawful sanction failed. Case-Laws Income Tax Thu, 27 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6440