Tag Archives: Commissioner of Income-tax v. Aquatic Remedies (P.) Ltd.

Re-assessment notice invalid as not sanctioned by proper authority : HC

By | September 12, 2018

It is undisputed position before us that in terms of Section 151(2) of the Act, the sanctioning/ permission to issue notice under Section 148 of the Act has to be issued by the Additional Commissioner of Income Tax. We find that the Assessing Officer had not sought the approval of the Designated Officer but of… Read More »