HC Quashes Section 148A(d) order as approval was not from correct specified authority

Triton Overseas Private Limited Vs Union of India (Calcutta High Court) In Triton Overseas Private Limited vs. Union of India (Calcutta High Court), the petitioner challenged an order dated July 14, 2022, issued under Section 148A(d) of the Income Tax Act, 1961, for the assessment year 2017-18. The challenge was based on the claim that the assessing officer lacked jurisdiction because the order was issued without the required approval from the correct specified authority, as mandated by Section 151(ii) of the Act. The Court found that the approval had not been obtained from the appropriate aut...