9911796707
TMI Blog2023 (6) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... of provisions of Section 151 it appears that for passing any order u/s 148A of the Act an approval from the specified authority as described in Section 151 of the Act has to be taken but by no stretch of imagination it can be interpreted in a way that a notice u/s 148A(b) of the Act is also an order and as such it is of the considered view that before issuance of notice u/s 148A(b) of the Act no a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhoria JUDGMENT Heard learned advocates appearing for the parties. By this writ petition petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961 dated 22nd March, 2023 relating to assessment year 2019-2020 on the ground that the notice under Section 148A(b) of the Act dated 1st March, 2023 was issued without taking approval from the "specified authority" u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of proceeding subsequent to the order under Section 148A(d) of the Act for dropping the proceedings, I am not inclined to interfere with the impugned order. This writ petition being WPA 12983 of 2023 is disposed of by only granting liberty to the petitioner to raise any point of merit of the re-assessment before the assessing officer in course of the proceeding subsequent to the order under ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
