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Case Law Details

Case Name : Nandita Sikka Vs Income Tax Officer (Delhi High Court)
Related Assessment Year : 2015-16
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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.

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Author Bio

Mr.Kapil Goel B.Com(H) FCA LLB, Advocate Delhi High Court advocatekapilgoel@gmail.com, 9910272804 Mr Goel is a bachelor of commerce from Delhi University (2003) and is a Law Graduate from Merrut University (2006) and Fellow member of ICAI (Nov 2004). At present, he is practicing as an Advocate View Full Profile

My Published Posts

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