https://www.taxtmi.com/caselaws?id=432683 The Court ruled in favor of the petitioner, quashing the notice issued under section 148 of the Income Tax Act for the assessment year 2015-16. The Court held that the approval obtained from the Additional Commissioner of Income Tax was incorrect as it should have been obtained from the authority specified under section 151(ii) of the Act. The petition was allowed without costs, emphasizing the necessity of proper approval processes for such notices. en-us Mon, 09 Jan 2023 00:00:00 +0530 Mon, 27 Feb 2023 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432683 The Court ruled in favor of the petitioner, quashing the notice issued under section 148 of the Income Tax Act for the assessment year 2015-16. The Court held that the approval obtained from the Additional Commissioner of Income Tax was incorrect as it should have been obtained from the authority specified under section 151(ii) of the Act. The petition was allowed without costs, emphasizing the necessity of proper approval processes for such notices. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432683