General order of approval by PCIT for action u/s. 147/148 invalid: Delhi HC

Vinod Kumar Solanki Vs ACIT (Delhi High Court) Delhi High Court held that mechanical approval granted by PCIT, vide general order of approval for all the 111 cases without satisfactorily record, for action under section 147/148 of the Income Tax Act is not valid. Facts- Petitioner filed the original return of income for the Assessment Year 2015-16, declaring an income of Rs. 23,14,930/-. Revised return was filed on 28.01.2017, declaring an income of Rs. 26,64,930/-. The return was processed u/s. 143(1) of the Income Tax Act, 1961. Respondent No. 1 issued a notice dated 30.03.2021 u/s. 148 of t...