https://www.taxtmi.com/caselaws?id=311869 The court quashed and set aside the orders passed under Section 148A(d) and notices issued under Section 148 of the Income Tax Act 1961 for the assessment year 2016-2017. It was determined that the sanctioning authority incorrectly applied Section 151(i) instead of the required Section 151(ii). The decision was based on the precedent set in Siemens Financial Services Pvt Ltd. v. Deputy Commissioner of Income Tax. The petitions were disposed of without any order as to costs. en-us Fri, 25 Aug 2023 00:00:00 +0530 Wed, 17 Jan 2024 21:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311869 The court quashed and set aside the orders passed under Section 148A(d) and notices issued under Section 148 of the Income Tax Act 1961 for the assessment year 2016-2017. It was determined that the sanctioning authority incorrectly applied Section 151(i) instead of the required Section 151(ii). The decision was based on the precedent set in Siemens Financial Services Pvt Ltd. v. Deputy Commissioner of Income Tax. The petitions were disposed of without any order as to costs. Case-Laws Income Tax Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311869