Delhi HC Granted Stay for Notice issued on the basis of Approval from Incompetent Authority

Nandita Sikka Vs Income Tax Officer (Delhi High Court) Learned counsel for the petitioner states that the impugned notice has been issued without approval of the competent authority as per Section 151 of the Act. He states that the approval has not only been obtained from an incompetent authority but has also been obtained after a lapse of four years from the relevant assessment year. In support of his submissions, he relies on the judgment and order passed by the Orissa High Court in M/s.Ambika Iron and Steel Pvt. Ltd. Vs. Principal Commissioner of Income Tax and Others in WP(C) 20919/2021. I...