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Issuance of Notice under Section 148 without Approval of Higher Authorities: ITAT quashes Assessment Order

By Gayathri C.H - On April 28, 2023 3:30 pm - 4 mins read

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on finding about the issuance notice under Section 148 of the Income Tax Act, without approval of the higher authorities, quashed an assessment order. The aforesaid observation was made by the Delhi ITAT, when an appeal was preferred before…