Simply Writing “I am satisfied” not a Valid Approval for Notice u/s 148 of Income Tax Act: Delhi HC [Read Order]

“There is no whisper of any material that may have weighed for the grant of approval”, the High Court observed
By Manu Sharma - On October 5, 2024 10:52 am - 2 mins read
Delhi High Court - Income Tax - Income Tax Act - Section 148 of Income Tax Act - Valid Approval for Notice - taxscan

The Delhi High Court, recently held that simply recording “I am satisfied” is insufficient to validate an approval for issuing a notice under Section 148 of the Income Tax Act, 1961. In the case Capital Broadways Pvt. Ltd. v. Income Tax Officer, Ward 5(3), Delhi, the court emphasised that a mere mechanical sanction by the…

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