Reassessment u/s. 148 in contravention of provisions of section 151 bad in law: ITAT Mumbai

Arihant Engineers Vs ITO (ITAT Mumbai) ITAT Mumbai held that issuance of notice under section 148 of the Income Tax Act in contravention of the provisions of section 151, as the sanction of the concerned Specified Authority was not obtained, is void abinitio and bad in law. Facts- Since the assessee was a non-filer of the return for the year under consideration and in the assessee’s PAN, certain high-value transactions were captured by the system, proceedings u/s. 148A of the Act were initiated and show cause notice u/s. 148A(b) of the Act was issued to the assessee requiring the assessee to...