https://www.taxtmi.com/caselaws?id=771527 Delhi HC held that determination of specified authority under Section 151 for approval of Section 148 notices depends on whether notice was issued within three years from end of relevant assessment year, not on TOLA provisions. Court consistently ruled TOLA irrelevant for determining mandatory approval authority under Section 151. Following precedents in Twylight Infrastructure and Abhinav Jindal cases, HC set aside impugned notice for lack of proper approval and allowed assessee's appeal. en-us Wed, 14 May 2025 00:00:00 +0530 Wed, 01 Apr 2026 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771527 Delhi HC held that determination of specified authority under Section 151 for approval of Section 148 notices depends on whether notice was issued within three years from end of relevant assessment year, not on TOLA provisions. Court consistently ruled TOLA irrelevant for determining mandatory approval authority under Section 151. Following precedents in Twylight Infrastructure and Abhinav Jindal cases, HC set aside impugned notice for lack of proper approval and allowed assessee's appeal. Case-Laws Income Tax Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771527