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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Improper authorization u/s 158BG - The legislature provides for ...


High Court Emphasizes Mandatory Prior Approval u/s 158BG to Prevent Misuse by Lower Authorities.

December 14, 2013

Case Laws     Income Tax     HC

Improper authorization u/s 158BG - The legislature provides for previous approval so that these harsh provisions are not abused by the Lower Authorities - The noncompliance of said provision cannot be construed as a mistake, defect or omission - HC

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