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HC explains specified authority under Section 151(ii) of Income Tax Act
Case Law Details
- Case Name
- Gemini Overseas Limited Vs Union of India (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Gemini Overseas Limited Vs Union of India (Calcutta High Court)
Introduction: Gemini Overseas Limited filed a writ petition challenging the order passed under Section 148A(d) of the Income Tax Act, 1961, for the assessment year 2019-20. The petitioner contended that the order was passed without approval from the “Specified Authority” as required under Section 151(ii) of the Income Tax Act, 1961. The petitioner argued that the approval was obtained from the Principal Commissioner of Income Tax, whereas the specified authority for approval in this case should have be...
