https://www.taxtmi.com/caselaws?id=309550 The High Court of Bombay quashed the notice issued under section 148 of the Income Tax Act, 1961, due to the lack of valid approval under Section 151. The court emphasized the necessity of approvals from specific higher-ranking authorities as per the law. Additionally, the extension of limitation date due to the Covid situation did not validate the approval granted by the Additional Commissioner, as it did not amend Section 151 provisions. The judgment clarified the limitations of extensions in exceptional circumstances and highlighted the importance of adherence to legal requirements. The petition was disposed of with no order as to costs. en-us Wed, 27 Apr 2022 00:00:00 +0530 Fri, 13 Oct 2023 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309550 The High Court of Bombay quashed the notice issued under section 148 of the Income Tax Act, 1961, due to the lack of valid approval under Section 151. The court emphasized the necessity of approvals from specific higher-ranking authorities as per the law. Additionally, the extension of limitation date due to the Covid situation did not validate the approval granted by the Additional Commissioner, as it did not amend Section 151 provisions. The judgment clarified the limitations of extensions in exceptional circumstances and highlighted the importance of adherence to legal requirements. The petition was disposed of with no order as to costs. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309550