https://www.taxtmi.com/caselaws?id=353939 The court quashed the notice issued under Section 148 of the Income Tax Act, 1961, due to lack of proper sanction and non-compliance with statutory requirements under Section 151(1). The reassessment proceedings were also annulled, as the notice was deemed invalid for not meeting the necessary conditions precedent. The court refrained from addressing the case's merits, leaving them for potential future examination. en-us Wed, 03 Jan 2018 00:00:00 +0530 Thu, 25 Jan 2018 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353939 The court quashed the notice issued under Section 148 of the Income Tax Act, 1961, due to lack of proper sanction and non-compliance with statutory requirements under Section 151(1). The reassessment proceedings were also annulled, as the notice was deemed invalid for not meeting the necessary conditions precedent. The court refrained from addressing the case's merits, leaving them for potential future examination. Case-Laws Income Tax Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353939