https://www.taxtmi.com/caselaws?id=14939 Statutory prior approval as a condition precedent to issue notice under section 143(2) must be proved; where the Revenue cannot produce any order showing that approval was granted, the approval cannot be presumed. On that factual basis, the notice issued without proved approval was invalid, and the assessment framed under section 143(3) founded on that notice was unsustainable. The Tribunal's setting aside of the assessment was therefore upheld, and the reference was answered in favour of the assessee. en-us Thu, 29 Jul 1999 00:00:00 +0530 Mon, 27 Jul 2009 12:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14939 Statutory prior approval as a condition precedent to issue notice under section 143(2) must be proved; where the Revenue cannot produce any order showing that approval was granted, the approval cannot be presumed. On that factual basis, the notice issued without proved approval was invalid, and the assessment framed under section 143(3) founded on that notice was unsustainable. The Tribunal's setting aside of the assessment was therefore upheld, and the reference was answered in favour of the assessee. Case-Laws Income Tax Thu, 29 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14939