Non-compliance with specified authority’s approval requirements invalidates assessment order

ITO Vs Specie Finance Pvt Ltd And Ors (Calcutta High Court)

In the case of ITO Vs Specie Finance Pvt Ltd And Ors, the Calcutta High Court reviewed an intra-Court appeal by the revenue challenging a previous order that quashed an assessment order under Section 148A(d) of the Income Tax Act, 1961. The challenge centered on the lack of app

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