https://www.taxtmi.com/caselaws?id=422079 The Court invalidated the notice issued under section 148 of the Income Tax Act for the assessment year 2015-2016, as it was not approved by the required authority, the Principal Commissioner of Income Tax, as mandated by section 151. The approval was incorrectly granted by the Additional Commissioner, leading to the notice and subsequent orders being set aside. The Court also clarified that the Relaxation Act, 2020, did not extend the limitation period applicable to this case. Consequently, the petition was allowed, and the impugned notices and orders were quashed. en-us Wed, 04 May 2022 00:00:00 +0530 Wed, 25 Oct 2023 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422079 The Court invalidated the notice issued under section 148 of the Income Tax Act for the assessment year 2015-2016, as it was not approved by the required authority, the Principal Commissioner of Income Tax, as mandated by section 151. The approval was incorrectly granted by the Additional Commissioner, leading to the notice and subsequent orders being set aside. The Court also clarified that the Relaxation Act, 2020, did not extend the limitation period applicable to this case. Consequently, the petition was allowed, and the impugned notices and orders were quashed. Case-Laws Income Tax Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422079