This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 148A(d) Order Without proper Section 151 Sanction is Illegal: Bombay HC
Case Law Details
- Case Name
- Umang Mahendra Shah Vs Union of India (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Bombay High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Umang Mahendra Shah Vs Union of India (Bombay High Court)
In a recent judgment, the Bombay High Court rendered a significant decision in the case of Umang Mahendra Shah vs. Union of India. The core issue revolved around the legality of an order issued under Section 148A(d) of the Income Tax Act, 1961, without obtaining the necessary sanction under Section 151.
The petitioner challenged a notice issued by Respondent No. 2 under Section 148, which was preceded by a notice under Section 148A(b) and an order under Section 148A(d). The crux of the petitioner’s argument was that the order unde...
Author Info
