Section 147/ 151: Sanction granted by superior officer is not relevant

PCIT Vs Khushbu Industries (Bombay High Court)

Court held that where the Act provides for sanction by the Joint Commissioner of Income Tax in terms of section 151, then the sanction by the Commissioner of Income Tax would not meet the requirement of the Act and the reopening notice will be without jurisdiction.

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT

This appeal under

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