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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Validity of notice u/s 148 - AO has issued notice on 28.03.2014 ...

July 17, 2019

Case Laws     Income Tax     HC

Validity of notice u/s 148 - AO has issued notice on 28.03.2014 though he has applied for approval which was granted on 29.03.2014 - very foundation for issuance of notice u/s 148 is the approval from the competent authority - in the absence of approval, such notice is void ab initio

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