Section 148 Notice Quashed for Mechanical Approval Without Recorded Satisfaction: Delhi HC

Tia Enterprises Pvt. Ltd Vs ITO (Delhi High Court) The Delhi High Court adjudicated a writ petition concerning Assessment Year 2011–12, wherein the petitioner challenged a notice dated 30.03.2018 issued under Section 148 of the Income Tax Act, 1961, as well as an order dated 06.12.2018 disposing of its objections to the reassessment proceedings. The petitioner assailed the notice and order on the singular ground that reassessment proceedings were initiated without valid approval from the specified authority, as required under the Act. Reliance was placed on Annexure-10, a prescribed form mea...