https://www.taxtmi.com/caselaws?id=456608 The court quashed the impugned order and notice dated 7th April 2022 under Section 148A(d) and Section 148 of the Income Tax Act, 1961, due to the invalidity of the sanction granted by the PCIT instead of the PCCIT, as required by Section 151(ii) for matters beyond three years. The proviso to Section 151 was deemed inapplicable. The petition was disposed of without costs, preserving all rights and contentions. The respondents were directed to provide the petitioner with a copy of the approval form and sanction within one week for record completion. en-us Tue, 06 Feb 2024 00:00:00 +0530 Thu, 16 Jan 2025 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456608 The court quashed the impugned order and notice dated 7th April 2022 under Section 148A(d) and Section 148 of the Income Tax Act, 1961, due to the invalidity of the sanction granted by the PCIT instead of the PCCIT, as required by Section 151(ii) for matters beyond three years. The proviso to Section 151 was deemed inapplicable. The petition was disposed of without costs, preserving all rights and contentions. The respondents were directed to provide the petitioner with a copy of the approval form and sanction within one week for record completion. Case-Laws Income Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456608