Notice U/S 148 Invalid if issued Without Proper Section 151 Sanction: Delhi HC

Communist Party of India (Marxist) Vs Income Tax Department (Delhi High Court) Delhi High Court held that notice issued u/s. 148 and assessment order thereon is liable to be set aside as sanction of issuance of notice not granted by authority specified under section 151 of the Income Tax Act. Accordingly, appeal of asset allowed and demand set aside. Facts- The petitioner is a national political party and is registered under Section 29A of the Representation of Peoples Act, 1951. Vide the present petition, the petitioner prays to quash the order under section 147, r.w.s 144B dt. 23.05.2023 wi...