https://www.taxtmi.com/caselaws?id=304086 The court held that the notice issued under Section 148 of the Income Tax Act for Assessment Year 2015-2016 was invalid due to non-compliance with Section 151. The approval for the notice was granted by the Additional Commissioner instead of the required Principal Commissioner, and the reasons for approval were provided after the four-year limit. As per Section 151(1), only specified authorities can grant approval for such notices after the four-year period. The court quashed the notice, rejection order, sanction, and subsequent notice, emphasizing the necessity of adhering to statutory provisions. en-us Mon, 04 Apr 2022 00:00:00 +0530 Mon, 27 Feb 2023 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304086 The court held that the notice issued under Section 148 of the Income Tax Act for Assessment Year 2015-2016 was invalid due to non-compliance with Section 151. The approval for the notice was granted by the Additional Commissioner instead of the required Principal Commissioner, and the reasons for approval were provided after the four-year limit. As per Section 151(1), only specified authorities can grant approval for such notices after the four-year period. The court quashed the notice, rejection order, sanction, and subsequent notice, emphasizing the necessity of adhering to statutory provisions. Case-Laws Income Tax Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304086