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    <title>2022 (7) TMI 1459 - BOMBAY HIGH COURT</title>
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    <description>The court allowed the writ petition, ruling the notice dated 29th March, 2021, under Section 148 of the Income Tax Act for the assessment year 2015-16 to be invalid due to lack of proper approval from designated authorities as mandated by Section 151. The court emphasized adherence to statutory provisions for issuing notices under Section 148 to ensure compliance with legal requirements, setting aside the impugned notice.</description>
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      <description>The court allowed the writ petition, ruling the notice dated 29th March, 2021, under Section 148 of the Income Tax Act for the assessment year 2015-16 to be invalid due to lack of proper approval from designated authorities as mandated by Section 151. The court emphasized adherence to statutory provisions for issuing notices under Section 148 to ensure compliance with legal requirements, setting aside the impugned notice.</description>
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