Re-assessment u/s. 148 quashed as sanction provisions u/s. 151(ii) violated

Ramesh Bachulal Mehta Vs ITO (Bombay High Court) Bombay High Court held that re-assessment notice issued u/s. 148 of the Income Tax Act is bad-in-law as being violative of provisions of section 151(ii) of the Act. Accordingly, order passed u/s. 148A(d) liable to be quashed. Facts- The present writ petition inter-alia challenges the notice dated 15.07.2022 issued under section 148 of the Income Tax Act, 1961 for the Assessment Year 2016-17. The Petitioner has inter-alia contended [in Ground B of this petition] that the order passed under section 148A(d) is bad in law because Respondent No.1 has...