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Approval Not Required for Section 148A(b) Notice – Calcutta HC
Case Law Details
- Case Name
- Suraj Singh Vs ITO (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All High Courts, Calcutta High Court
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Suraj Singh Vs ITO (Calcutta High Court)
Introduction: The case of Suraj Singh vs ITO, heard at the Calcutta High Court, revolves around the issuance of a notice under Section 148A(b) of the Income Tax Act, 1961, without obtaining approval from the “specified authority” under Section 151. The petitioner challenges the subsequent order under Section 148A(d) for the assessment year 2019-2020.
Detailed Analysis: The crux of the matter is whether approval from the “specified authority” is mandatory for issuing a notice under Section 148A(b). The court inter...
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