1996 (9) TMI 77

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..... ion is directed against the notice under section 148 of the Income-tax Act, 1961. The main objection raised is that the sanction of the competent authority, as prescribed by section 151(2) of the Act has not been obtained by the first respondent. The reply of the respondents is that the sanction has been accorded by the Additional Commissioner of Income-tax by order dated October 31, 1995. A copy .....

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..... . According to learned counsel, the Additional Commissioner has no power to grant sanction with regard to such a period. There is no substance in this contention. Once the Additional Commissioner falls within the definition of the Deputy Commissioner, then he could exercise the power of the Deputy Commissioner under section 151(2) of the Act, which will necessarily relate to an earlier period than .....

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