https://www.taxtmi.com/caselaws?id=756219 The HC dismissed a writ petition challenging reassessment proceedings under Section 147. The petitioner argued that the order under Section 148(A)(d) was passed without prior approval from the Principal Chief Commissioner of Income Tax. However, the court found that the approval was granted on 19.04.2024, the same day the order was passed, satisfying the statutory requirement for prior approval. The court determined no illegality or infirmity existed in the notice issued under Section 148(A)(b) or the subsequent order under Section 148(A)(d), making judicial interference unwarranted. en-us Mon, 08 Jul 2024 00:00:00 +0530 Tue, 30 Jul 2024 08:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756219 The HC dismissed a writ petition challenging reassessment proceedings under Section 147. The petitioner argued that the order under Section 148(A)(d) was passed without prior approval from the Principal Chief Commissioner of Income Tax. However, the court found that the approval was granted on 19.04.2024, the same day the order was passed, satisfying the statutory requirement for prior approval. The court determined no illegality or infirmity existed in the notice issued under Section 148(A)(b) or the subsequent order under Section 148(A)(d), making judicial interference unwarranted. Case-Laws Income Tax Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756219