Approval Not Required for Section 148A(b) Notice – Calcutta HC

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 interprets Section 151...