1996 (9) TMI 77

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....UDGMENT The judgment of the court was delivered by M. SRINIVASAN C. J.--This writ petition is directed against the notice under section 148 of the Income-tax Act, 1961. The main objection raised is that the sanction of the competent authority, as prescribed by section 151(2) of the Act has not been obtained by the first respondent. The reply of the respondents is that the sanction has been a....

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.... The next contention is that the assessment relates to a much earlier period ending 1989-90. According to learned counsel, the Additional Commissioner has no power to grant sanction with regard to such a period. There is no substance in this contention. Once the Additional Commissioner falls within the definition of the Deputy Commissioner, then he could exercise the power of the Deputy Commiss....