https://www.taxtmi.com/caselaws?id=432053 The High Court of Calcutta, in a judgment by Justice MD. Nizamuddin, invalidated the approval granted by the principal CIT -9, Kolkata under Section 151(ii) of the Income Tax Act for issuing a notice under Section 148A(b) for the assessment year 2016-2017. The Court found that the approval was not granted by the appropriate authority as required by law, rendering the notice and subsequent proceedings invalid. The Court quashed the notice but allowed the Income Tax authorities to initiate fresh proceedings in the future. The writ petition (WPA 25770 of 2022) was disposed of with these directions, and the record submitted by Mr. Dutt was to be kept for reference. en-us Wed, 14 Dec 2022 00:00:00 +0530 Fri, 13 Oct 2023 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432053 The High Court of Calcutta, in a judgment by Justice MD. Nizamuddin, invalidated the approval granted by the principal CIT -9, Kolkata under Section 151(ii) of the Income Tax Act for issuing a notice under Section 148A(b) for the assessment year 2016-2017. The Court found that the approval was not granted by the appropriate authority as required by law, rendering the notice and subsequent proceedings invalid. The Court quashed the notice but allowed the Income Tax authorities to initiate fresh proceedings in the future. The writ petition (WPA 25770 of 2022) was disposed of with these directions, and the record submitted by Mr. Dutt was to be kept for reference. Case-Laws Income Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432053