https://www.taxtmi.com/caselaws?id=764264 ITAT MUMBAI held that a notice under section 148 issued for AY 2017-18 was invalid because it was issued beyond the three-year period and required prior approval from the specified authority (Principal Chief Commissioner/Principal Director General/Chief Commissioner/Director General) under the amended law read with TOLA, which extended the approval deadline to 30.06.2021. Approval was instead obtained from a Principal Commissioner, which did not meet statutory requirements; consequently the sanction was defective, the notice under section 148 was quashed, and the appeal was allowed in favour of the assessee. en-us Tue, 24 Dec 2024 00:00:00 +0530 Mon, 10 Nov 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764264 ITAT MUMBAI held that a notice under section 148 issued for AY 2017-18 was invalid because it was issued beyond the three-year period and required prior approval from the specified authority (Principal Chief Commissioner/Principal Director General/Chief Commissioner/Director General) under the amended law read with TOLA, which extended the approval deadline to 30.06.2021. Approval was instead obtained from a Principal Commissioner, which did not meet statutory requirements; consequently the sanction was defective, the notice under section 148 was quashed, and the appeal was allowed in favour of the assessee. Case-Laws Income Tax Tue, 24 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764264