https://www.taxtmi.com/caselaws?id=429714 The court quashed the notices issued under Section 148 of the Income Tax Act, 1961, for AYs 2015-16 and 2016-17, as they failed to comply with procedural requirements. The notices dated 31st March, 2021, were deemed illegal due to lack of proper sanction from the competent authorities, contravening Section 151. Subsequent notices dated 8th April, 2021, were also invalidated for not adhering to the mandatory inquiry under Section 148-A. The writ petitions were disposed of, allowing the Department to initiate fresh proceedings in compliance with statutory requirements. en-us Tue, 01 Nov 2022 00:00:00 +0530 Wed, 25 Oct 2023 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429714 The court quashed the notices issued under Section 148 of the Income Tax Act, 1961, for AYs 2015-16 and 2016-17, as they failed to comply with procedural requirements. The notices dated 31st March, 2021, were deemed illegal due to lack of proper sanction from the competent authorities, contravening Section 151. Subsequent notices dated 8th April, 2021, were also invalidated for not adhering to the mandatory inquiry under Section 148-A. The writ petitions were disposed of, allowing the Department to initiate fresh proceedings in compliance with statutory requirements. Case-Laws Income Tax Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429714