https://www.taxtmi.com/caselaws?id=278009 Withdrawal of approval under section 10(23C)(vi) requires a valid show-cause notice issued only after the prescribed authority forms the mandatory satisfaction contemplated by the thirteenth proviso. A notice issued and signed by a subordinate officer, without reflecting the independent application of mind of the prescribed authority, does not validly initiate proceedings and vitiates the jurisdiction to act further. On that basis, the show-cause notice was held invalid and the consequential withdrawal of approval was held to be without jurisdiction and liable to be quashed. en-us Tue, 31 Jul 2018 00:00:00 +0530 Fri, 04 Jan 2019 06:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278009 Withdrawal of approval under section 10(23C)(vi) requires a valid show-cause notice issued only after the prescribed authority forms the mandatory satisfaction contemplated by the thirteenth proviso. A notice issued and signed by a subordinate officer, without reflecting the independent application of mind of the prescribed authority, does not validly initiate proceedings and vitiates the jurisdiction to act further. On that basis, the show-cause notice was held invalid and the consequential withdrawal of approval was held to be without jurisdiction and liable to be quashed. Case-Laws Income Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278009