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HC quashed Section 148 Notice for not recording valid section 151 satisfaction
Case Law Details
- Case Name
- Vikas Gupta Vs Union of India (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Vikas Gupta Vs Union of India (Allahabad High Court)
Important recent update on landmark Allahabad high court ruling in cases of Vikas Gupta & others vs UOI order dated 08 Septmber 2022 on fatal impact of lack of Mandatory requirement of valid sec 151 approval on part of approving authority
Held quashing notices u/s 148 that Section 282A (1) of the Act, 1961 specifically provides that a notice or other documents issued by any Income Tax Authority shall be signed by that authority in accordance with such procedure as may be prescribed. Section 151 of the Act, 1961 speci...
Author Info
Dear Kapil Goel ji, you always do commendable job. The questions framed in above writ petition and pleadings will help many other professionals, w.r.t. understanding of Sec 151, Sec 282A , Rule 127 and provisions of Information Technology Act, 2000 in their Income Tax Matters, even other than 148 matters.
Thankyou.