https://www.taxtmi.com/caselaws?id=800650 Search-derived information concerning another person falls within clause (iv) of Explanation 2 to section 148, read with clause (c) of the proviso to section 148A. The ordinary section 148A process is therefore excluded. Approval limited to a proposed order under section 148A(d) does not establish the independent prior approval required to issue a section 148 notice. Observance of the applicable jurisdictional route and approval requirement is mandatory; approval under the excluded procedure cannot cure the defect. Absence of independent approval renders the notice jurisdictionally defective, requiring the consequent reassessment proceedings and assessment to be quashed. en-us Mon, 07 Sep 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800650 Search-derived information concerning another person falls within clause (iv) of Explanation 2 to section 148, read with clause (c) of the proviso to section 148A. The ordinary section 148A process is therefore excluded. Approval limited to a proposed order under section 148A(d) does not establish the independent prior approval required to issue a section 148 notice. Observance of the applicable jurisdictional route and approval requirement is mandatory; approval under the excluded procedure cannot cure the defect. Absence of independent approval renders the notice jurisdictionally defective, requiring the consequent reassessment proceedings and assessment to be quashed. Case-Laws Income Tax Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800650