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    <title>2024 (3) TMI 1125 - BOMBAY HIGH COURT</title>
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    <description>The HC quashed the impugned order under Section 148A(d) and the related notice under Section 148 of the Income Tax Act due to flawed approval processes. The Court found a lack of proper application of mind by officers in granting sanction under Section 151. Consequently, the petition was disposed of without costs, and the order was sent to the Revenue Secretary for remedial action to prevent future procedural lapses.</description>
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      <description>The HC quashed the impugned order under Section 148A(d) and the related notice under Section 148 of the Income Tax Act due to flawed approval processes. The Court found a lack of proper application of mind by officers in granting sanction under Section 151. Consequently, the petition was disposed of without costs, and the order was sent to the Revenue Secretary for remedial action to prevent future procedural lapses.</description>
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