Where Assessing Officer instead of taking approval from Joint Commissioner as per provisions of section 151, obtained approval from Commissioner and issued notice under section 148 said notice was invalid

SPL'S Siddhartha Ltd. [2012] 17 taxmann.com 138 (Delhi) SEPTEMBER 14, 2011

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

Dhadda Exports [2015] 58 taxmann.com 176 (Rajasthan)

Where renting of properties is main business as per MOA it should be assesses as business income and not income from house property

Chennai Properties and Investment -Supreme Court- 09-04-2015

Appeal can be filed against order of AO for appeal effect

The Haryana State Co-operative Supply & Marketing Federation Ltd Vs. D.C.I.T. (ITAT Chandigarh), ITA no 791/Chad/2013, date of Pronouncement 16.06.2015 

Decisions Relied upon

Andhra Pradesh High Court Bakelite Hylam Ltd. vs. CIT, 37 Taxman 210 
Bombay High Court in case of Caltex Oil Refining ( India) Ltd. Vs. CIT, 73 Taxman 231
Calcutta High Court in Kooka Sidhwa & Co. v. CIT [1964] 54 ITR 54
Punjab High Court in Gopi Lal v. CIT [1967] 65 ITR 477