Notice U/s 148 quashed as sanction U/s 151 obtained from non-competent authority

Global Earth Properties & Developers Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) Bombay High Court held that notice u/s. 148 of the Income Tax Act issued after obtaining sanction under section 151 from the non-competent authority is invalid and not sustainable in law. Accordingly, notice is liable to be quashed and petition is allowed. Facts- By this Petition, the Petitioner has challenged the notice dated March 31, 2021 issued under section 148 of the Income-tax Act, 1961 for Assessment Year 2015-16; the order dated January 31, 2022 rejecting the objections of the Petitione...