HC explains specified authority under Section 151(ii) of Income Tax Act

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 a

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