2022 (12) TMI 1237 - HC - Income Tax

Reopening of assessment u/s 147 - Necessity of taking approval from the appropriate authority u/s 151 before issuance of such notice - petitioner has challenged the impugned notice u/s 148A(b) on the ground that the impugned notice was issued in contravention of Section 151(ii) by not taking approval from the appropriate authority before issuance of such notice - HELD THAT - Mr. Dutt, learned advocate appearing for the respondent shall take appropriate instruction in the aforesaid regard. List this matter on 08.12.2022.

Summary

The petitioner challenged the notice under Section 148A(b) and subsequent order under Section 148A(d) of the Income Tax Act, 1961, stating that the notice was issued without approval from the appropriate authority. The respondent's advocate was directed to seek instructions on the matter, and the case was listed for further hearing on 08.12.2022.