Delhi HC Quashes Section 148 Notices Due to Approval by Incompetent Authority under Taxation & Relaxation Law

Abhinav Jindal HUF Vs ITO (Delhi High Court)

In the landmark case of Abhinav Jindal HUF vs. ITO, the Delhi High Court has quashed notices issued under Section 148 of the Income Tax Act, focusing on the validity of the sanction required for such reassessments. The court em-phasized that the approval must be obtained from the designated competent authority, as stipu-lated under Section 151 of the Act. The case involved notices issued for the Assessment Year 2015-16, which were invalid due to the sanction being granted by the Joint Commissioner of In-come Tax (JCIT),

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