https://www.taxtmi.com/caselaws?id=365048 The High Court upheld the validity of a notice issued under Section 148 of the Income Tax Act with the sanction of an Additional Commissioner, rejecting the appellant-assessee's argument that the notice lacked jurisdiction without prior sanction from the Joint Commissioner. The Court dismissed the appeals, ruling in favor of the Revenue and emphasizing compliance with procedural requirements and established legal interpretations in tax matters. en-us Fri, 03 Aug 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365048 The High Court upheld the validity of a notice issued under Section 148 of the Income Tax Act with the sanction of an Additional Commissioner, rejecting the appellant-assessee's argument that the notice lacked jurisdiction without prior sanction from the Joint Commissioner. The Court dismissed the appeals, ruling in favor of the Revenue and emphasizing compliance with procedural requirements and established legal interpretations in tax matters. Case-Laws Income Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365048