2019 (9) TMI 638

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..... that the notice was not issued with the prior sanction of the Joint Commissioner, but sanction was accorded by the Additional Commissioner therefore, notice u/s 148 issued by the A.O. was without juri .....

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..... HON'BLE MR. JUSTICE UDAY UMESH LALIT And HON'BLE MR. JUSTICE VINEET SARAN For the Petitioner : Mr. Suresh Chandra Sharma, Adv. Mr. Sandeep Kr. Mishra, adv. Mr. Sant Ram Bhati, Ad .....

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