https://www.taxtmi.com/caselaws?id=771230 Delhi HC held that a notice issued under Section 148 was invalid for lack of prior approval from the specified authority under Section 151(ii). The court determined that TOLA has no relevance in identifying the specified authority whose approval is mandatory. Following precedents including Twylight Infrastructure and Communist Party decisions, the court ruled that determining the specified authority depends on whether the notice was issued within three years of the relevant assessment year. The impugned notice was set aside on this ground alone. en-us Wed, 14 May 2025 00:00:00 +0530 Thu, 22 May 2025 08:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771230 Delhi HC held that a notice issued under Section 148 was invalid for lack of prior approval from the specified authority under Section 151(ii). The court determined that TOLA has no relevance in identifying the specified authority whose approval is mandatory. Following precedents including Twylight Infrastructure and Communist Party decisions, the court ruled that determining the specified authority depends on whether the notice was issued within three years of the relevant assessment year. The impugned notice was set aside on this ground alone. Case-Laws Income Tax Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771230