https://www.taxtmi.com/caselaws?id=383111 The High Court upheld the Tribunal's decision to quash the assessment due to the notice under Section 148 being void ab initio for lack of approval from the Commissioner of Income Tax. The Court rejected the Revenue's appeal, emphasizing the necessity of complying with procedural requirements before issuing such notices under the Income Tax Act, 1961. The case centered on the validity of reopening the case under Section 147 and issuing the notice under Section 148, with the Court emphasizing adherence to legal requirements in dismissing the appeal. en-us Tue, 09 Jul 2019 00:00:00 +0530 Tue, 16 Jul 2019 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383111 The High Court upheld the Tribunal's decision to quash the assessment due to the notice under Section 148 being void ab initio for lack of approval from the Commissioner of Income Tax. The Court rejected the Revenue's appeal, emphasizing the necessity of complying with procedural requirements before issuing such notices under the Income Tax Act, 1961. The case centered on the validity of reopening the case under Section 147 and issuing the notice under Section 148, with the Court emphasizing adherence to legal requirements in dismissing the appeal. Case-Laws Income Tax Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383111