Jai Prakash Ahuja v. ITO [2014] 48 taxmann.com 86 [2015] 152 ITD 592 (Luck. - Trib.) (para 7) CIT v.SPL's Siddhartha Ltd. [2012] 345 ITR 223 (Delhi),followed.
Monday 12 October 2015
Where notice under section 148 was issued after obtaining sanction from Commissioner instead of Joint Commissioner who is competent authority to approve issuance of notice, assessment framed consequent thereto was not valid and same was void ab initio -Sardar Balbir Singh[2015] 61 taxmann.com 320 (Lucknow - Trib.)MARCH 13, 2015
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