Calcutta HC Upholds Assessment Order on ground of Passing of Order with approval of ‘Specified Authority’ u/s 151(ii) of Income Tax Act [Read Order]

Calcutta Highcourt Upheld Assessment Order - Passing of Order - Specified Authority - Income Tax Act - Income Tax - taxscan

The Calcutta High Court upheld the assessment order passed under section 148A(d) of the Income Tax Act, 1961 on the ground of passing of order with the approval of specified authority which was defined under section 151(ii) of the Income Tax Act.  Giriraj Commercial Private Limited, the petitioner filed a writ petition against the validity…

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