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    <title>2023 (6) TMI 1221 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay set aside a notice issued under Section 148 of the Income Tax Act, 1961, dated 30/03/2021, due to jurisdictional issues. The Court ruled that the notice lacked proper approval from the issuing authority, as required by law, rendering it invalid. Consequently, the Court annulled the notice and any related proceedings. The writ petition was granted in favor of the petitioner, with no costs imposed on either party.</description>
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      <title>2023 (6) TMI 1221 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=439647</link>
      <description>The High Court of Bombay set aside a notice issued under Section 148 of the Income Tax Act, 1961, dated 30/03/2021, due to jurisdictional issues. The Court ruled that the notice lacked proper approval from the issuing authority, as required by law, rendering it invalid. Consequently, the Court annulled the notice and any related proceedings. The writ petition was granted in favor of the petitioner, with no costs imposed on either party.</description>
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