https://www.taxtmi.com/caselaws?id=445453 The court quashed and set aside the order dated 18th April 2023 under Section 148A(d) and the subsequent notice under Section 148 of the Income Tax Act, 1961. The court found the notice under Section 148A(b) invalid as it was issued to a deceased individual without the required enquiry. Additionally, the court highlighted a lack of application of mind in granting approval under Section 151, noting errors in the approval process by tax officials. Consequently, both the order and notice were deemed invalid and were annulled. en-us Mon, 09 Oct 2023 00:00:00 +0530 Mon, 16 Feb 2026 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445453 The court quashed and set aside the order dated 18th April 2023 under Section 148A(d) and the subsequent notice under Section 148 of the Income Tax Act, 1961. The court found the notice under Section 148A(b) invalid as it was issued to a deceased individual without the required enquiry. Additionally, the court highlighted a lack of application of mind in granting approval under Section 151, noting errors in the approval process by tax officials. Consequently, both the order and notice were deemed invalid and were annulled. Case-Laws Income Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445453