2023 (11) TMI 1282

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..... th the requirement of stating the reasons and prior approval as mandated under circular dated 14.08.2019 (Circular No.19/2019) and second notice which was issued on the next day though mentioned the DIN number, it did not bear the signature - HELD THAT:- We find that the notices impugned were issued way back on 25.03.2023 and 26.03.2023. The petitioner did not chose to challenge those orders but p .....

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..... e notice under Section 148 of the Income Tax Act, 1961 (For short the Act ) dated 25.03.2023 followed by another notice under the same provisions issued on 26.03.2023. Learned counsel for the petitioner would submit that the first notice dated 25.03.2023 did not comply with the requirement of stating the reasons and prior approval as mandated under circular dated 14.08.2019 (Circular No.19/2019). .....

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..... Holdings Ltd. (2023) 4 TMI 579. We find that the notices impugned were issued way back on 25.03.2023 and 26.03.2023. The petitioner did not chose to challenge those orders but participated in the proceedings. Notice under Section 143(2) of the Act was issued way back on 22.06.2023 followed by notice under Section 142(1) of the Act on 21.07.2023, wherein, materials relied upon and the petitioners .....

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