HC quashes Section 148 Notice issued without prior administrative approval of PCIT

Deepak Wadhwa  Vs ACIT (Delhi High Court) FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This writ petition is directed against the notice dated 27.03.2018 issued by the Revenue under Section 148 of the Income Tax Act, 1961 (in short „the Act’) and the order dated 28.09.2018, passed by the Revenue, disposing of the petitioner-assessee’s objection to the notice. 2. It is not in dispute that the notice dated 27.03.2018 was issued by the Revenue on account of the purported failure on the part of the petitioner-assessee to file income tax return qua Assessment Year (AY) 201...