No Approval of Specified Authority u/s 151(ii) of Income Tax Act: Delhi HC quashes Income Tax Notices [Read Order]

The Delhi High Court quashed the income tax notice as there was no approval of specified authority under Section 151(ii) of the Income Tax Act, 1961
By Kalyani B. Nair - On May 26, 2024 5:06 pm - 2 mins read
section 151(ii) of Income Tax Act - Delhi HC - Income Tax Notices - taxscan

The Delhi High Court quashed the income tax notice as there was no approval of specified authority under Section 151(ii) of the Income Tax Act, 1961. The present petition, filed at the instance of the assessee, seeks quashing of the notices, issued under Section 148A(b) and Section 148, respectively and the consequential order passed under…

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