https://www.taxtmi.com/caselaws?id=405004 The High Court quashed the notice under Section 148 of the Income Tax Act for AY 2011-2012 and the subsequent order due to insufficient evidence of administrative approval. The petitioner successfully challenged the notice by providing evidence of filing the Income Tax Return for the relevant year, which the Revenue acknowledged. The Court emphasized the importance of clear administrative approval records and ruled in favor of the petitioner, directing the Revenue to cover costs and disposing of the writ petition. en-us Thu, 04 Mar 2021 00:00:00 +0530 Wed, 04 Aug 2021 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405004 The High Court quashed the notice under Section 148 of the Income Tax Act for AY 2011-2012 and the subsequent order due to insufficient evidence of administrative approval. The petitioner successfully challenged the notice by providing evidence of filing the Income Tax Return for the relevant year, which the Revenue acknowledged. The Court emphasized the importance of clear administrative approval records and ruled in favor of the petitioner, directing the Revenue to cover costs and disposing of the writ petition. Case-Laws Income Tax Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405004