https://www.taxtmi.com/caselaws?id=463341 HC set aside notice issued under s.148, holding it invalid because prior approval required by s.151(ii) was not given by the competent authority (PCCIT) but by PCIT. Although the AO complied with Supreme Court directions by providing information and receiving a response, and passed order under s.148A(d), the approval defect rendered the reopening improper. The court applied limitation principles under s.149 and concluded the impugned notice must be quashed. en-us Thu, 24 Apr 2025 00:00:00 +0530 Tue, 26 Aug 2025 20:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463341 HC set aside notice issued under s.148, holding it invalid because prior approval required by s.151(ii) was not given by the competent authority (PCCIT) but by PCIT. Although the AO complied with Supreme Court directions by providing information and receiving a response, and passed order under s.148A(d), the approval defect rendered the reopening improper. The court applied limitation principles under s.149 and concluded the impugned notice must be quashed. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463341