https://www.taxtmi.com/caselaws?id=26543 The court held that the impugned proceedings complied with section 132(5) of the Income-tax Act, 1961. It found that proper approval by the Inspecting Assistant Commissioner was obtained before finalizing the order, dismissing the challenge on procedural grounds. The court clarified that the approval process empowers the Income-tax Officer to make the order within the specified timeframe. The validity of the order was upheld, and the writ petition was dismissed with costs. en-us Mon, 16 Sep 1985 00:00:00 +0530 Fri, 05 Feb 2010 16:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26543 The court held that the impugned proceedings complied with section 132(5) of the Income-tax Act, 1961. It found that proper approval by the Inspecting Assistant Commissioner was obtained before finalizing the order, dismissing the challenge on procedural grounds. The court clarified that the approval process empowers the Income-tax Officer to make the order within the specified timeframe. The validity of the order was upheld, and the writ petition was dismissed with costs. Case-Laws Income Tax Mon, 16 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26543