Bombay High Court Quashes Reassessment Notice for Invalid Sanction

Vodafone Idea Limited Vs DCIT (Bombay High Court)

Vodafone Idea Limited filed a petition before the Bombay High Court challenging a notice dated 19 March 2022 issued under Section 148A(b) of the Income Tax Act, 1961, the subsequent order under Section 148A(d), and the reassessment notice dated 7 April 2022 issued under Section 148 of the Act. The petitioner contended that the sanction for passing the order and issuing the notice was invalid, as it was granted by the Principal Commissioner of Income Tax (PCIT) instead of the Principal Chief Commissioner of Income Tax (PCCIT), as req

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