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2024 (3) TMI 1528

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....etition relates to Assessment Year 2018-2019. 2. Mr. Shah for Petitioner states that this petition is covered by the order passed by this Court in the case of Vodafone Idea Limited v. Deputy Commissioner of Income Tax, Circle-5(2)(1), Mumbai & Ors. [Writ Petition No. 2768 of 2022 dated 6th February 2024] Mr. Rattesar for Respondents agrees. 3. Petitioner is impugning a notice dated 7th April....

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....eyond a period of three years, therefore, the sanctioning authority has to be the PCCIT as provided under Section 151(ii) of the Act. The proviso to Section 151 of the Act has been inserted only with effect from 1st April 2023 and, therefore, shall not be applicable to the matter at hand. 5. In these circumstances, Mr. Shah submits that as held by this Court in Siemens Financial Services Privat....

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2024 (3) TMI 1528