https://www.taxtmi.com/caselaws?id=468987 An unsigned sanction under Section 151 of the Income-tax Act was treated as a jurisdictional defect because valid approval is a prerequisite for passing an order under Section 148A(d). As the approval was defective, the order under Section 148A(d) could not stand, and the consequential notice under Section 148, the reassessment order under Section 147, and related penalty notices also failed because they were founded on the same invalid sanction. The proceedings were set aside and the matter was remitted to the stage after the Section 148A(b) notice, with liberty to obtain proper sanction and proceed afresh. en-us Wed, 12 Jun 2024 00:00:00 +0530 Wed, 27 May 2026 20:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468987 An unsigned sanction under Section 151 of the Income-tax Act was treated as a jurisdictional defect because valid approval is a prerequisite for passing an order under Section 148A(d). As the approval was defective, the order under Section 148A(d) could not stand, and the consequential notice under Section 148, the reassessment order under Section 147, and related penalty notices also failed because they were founded on the same invalid sanction. The proceedings were set aside and the matter was remitted to the stage after the Section 148A(b) notice, with liberty to obtain proper sanction and proceed afresh. Case-Laws Income Tax Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468987