Dhadda Exports [2015] 58 taxmann.com 176 (Rajasthan)
Wednesday 24 June 2015
As per proviso to section 151(1) sanction of Commissioner or Chief Commissioner is pre-requisite condition for issuance of notice under section 148 and, therefore, notice issued with sanction of Joint Commissioner would be invalid and such invalidity cannot be cured by resorting to provisions of section 292B
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