https://www.taxtmi.com/caselaws?id=448465 The HC quashed and set aside the notices and orders issued under Sections 148 and 148(A)(d) of the Income Tax Act for the assessment year 2016-17. The court found the notices invalid due to the incorrect sanctioning authority, as the sanction should have been granted under Section 151(ii) rather than Section 151(i). The decision was based on precedent from a previous case, and the court did not address other issues raised. No costs were awarded. en-us Wed, 13 Dec 2023 00:00:00 +0530 Thu, 18 Jan 2024 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448465 The HC quashed and set aside the notices and orders issued under Sections 148 and 148(A)(d) of the Income Tax Act for the assessment year 2016-17. The court found the notices invalid due to the incorrect sanctioning authority, as the sanction should have been granted under Section 151(ii) rather than Section 151(i). The decision was based on precedent from a previous case, and the court did not address other issues raised. No costs were awarded. Case-Laws Income Tax Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448465