2024 (7) TMI 1341

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..... 143(3) - Sanction / Satisfaction of the proper authority u/s 151(1) - Income Tax Officer, Ward-I, Tinsukia had obtained satisfaction of Additional Commissioner of Income Tax, an authority who is not covered by the provision of Section 151(1) - as decided by HC [ 2023 (5) TMI 963 - GAUHATI HIGH COURT] writ petition under Article 226 of the Constitution would be maintainable because the two pre-con .....

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..... titioner : Mr. N Venkatraman, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. H R Rao, Adv. Mr. Padmesh Mishra, Adv. Mr. Siddharth Sinha, Adv. Mr. Mukul Singh, Adv. Mr. P S Sudheer, Adv. Ms. Monica Benjamin , Adv ORDER UPON hearing the counsel the Court made the following. There is a gross delay of 294 days in preferring the Special Leave Petition. We have perused the application seeking condonation of dela .....

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