https://www.taxtmi.com/caselaws?id=313886 A notice under Section 148A(b) of the Income-tax Act, 1961 is not an order and does not require prior approval under Section 151. Approval of the specified authority is required for an order under Section 148A(d), but writ interference was not warranted because the assessee still had the opportunity to contest all merits in the reassessment proceedings. The challenge to both the notice and the Section 148A(d) order therefore failed, and the reassessment process was allowed to proceed. en-us Thu, 22 Jun 2023 00:00:00 +0530 Mon, 06 May 2024 20:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313886 A notice under Section 148A(b) of the Income-tax Act, 1961 is not an order and does not require prior approval under Section 151. Approval of the specified authority is required for an order under Section 148A(d), but writ interference was not warranted because the assessee still had the opportunity to contest all merits in the reassessment proceedings. The challenge to both the notice and the Section 148A(d) order therefore failed, and the reassessment process was allowed to proceed. Case-Laws Income Tax Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313886