https://www.taxtmi.com/caselaws?id=776757 ITAT JAIPUR - AT held that spot verification by the TDS wing was invalid for FY 2012-13 and 2013-14 as it lacked the mandatory approval of the Joint Commissioner/Joint Director under the proviso to s.133A; the only sanction produced related to FY 2011-12. Consequently, actions taken and orders under ss.201/201(1A) based on that verification were without authority of law, no cognizance could be taken of the illegal survey, and the assessee's appeal was allowed. en-us Tue, 07 Jan 2025 00:00:00 +0530 Tue, 19 Aug 2025 08:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776757 ITAT JAIPUR - AT held that spot verification by the TDS wing was invalid for FY 2012-13 and 2013-14 as it lacked the mandatory approval of the Joint Commissioner/Joint Director under the proviso to s.133A; the only sanction produced related to FY 2011-12. Consequently, actions taken and orders under ss.201/201(1A) based on that verification were without authority of law, no cognizance could be taken of the illegal survey, and the assessee's appeal was allowed. Case-Laws Income Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776757