https://www.taxtmi.com/caselaws?id=29022 The High Court held that in cases covered by section 150 of the Income Tax Act, the Income-tax Officer was not required to obtain the sanction of the Central Board of Direct Taxes before issuing a notice under section 148. The Court emphasized that section 150 overrides sections 149 and 151 in certain circumstances. Therefore, the notice under section 148 in this case was deemed valid, annulling the assessment made by the Appellate Assistant Commissioner. The Court ruled in favor of the Department, affirming the validity of the notice and upholding the Tribunal's decision. en-us Fri, 04 Dec 1981 00:00:00 +0530 Wed, 10 Mar 2010 12:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29022 The High Court held that in cases covered by section 150 of the Income Tax Act, the Income-tax Officer was not required to obtain the sanction of the Central Board of Direct Taxes before issuing a notice under section 148. The Court emphasized that section 150 overrides sections 149 and 151 in certain circumstances. Therefore, the notice under section 148 in this case was deemed valid, annulling the assessment made by the Appellate Assistant Commissioner. The Court ruled in favor of the Department, affirming the validity of the notice and upholding the Tribunal's decision. Case-Laws Income Tax Fri, 04 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29022