Section 148A(b) notice invalid if approval is not granted by appropriate authority

K K Agarwal and Sons HUF Vs ITO (Calcutta High Court) Pursuant to the order of this Court dated 30th November, 2022, Mr. Dutt learned advocate appearing for the respondent has filed a written instruction with supporting documents on the issue of approval taken by the appropriate authority on issuance of notice under Section 148A(b) of the Income Tax Act, 1961. It is the case of the petitioner that the assessment year involved for reopening of the assessment is assessment year 2016-2017 and the appropriate authority for grant of approval in such case are the authorities under Section 151(ii) of...