Section 148 notice without Higher Authority Approval is invalid

Smt. Rashmi Bansal Vs CIT (ITAT Delhi) In this case prior to issuance of notice under Section 148 of the Act, the Assessing Officer has not obtained any approval of the higher authorities in terms of section 151(2) of the Act. On a reading of section 151 of the Act, it is very much clear that before issuance of notice under Section 148 of the Act, approval of the higher authorities is a mandatory statutory requirement. In the facts of the present appeal, it is evident that the Assessing Officer has failed to follow such mandatory requirement in law. That being the factual position emerging on ...