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2013 (12) TMI 604 - HC - Income TaxImproper authorization u/s 158BG of ground of appeal - Held that:- Following Shirish Madhukar Dalvi Vs. Assistant Commissioner of Income Tax & others [2006 (7) TMI 145 - BOMBAY High Court] - The provisions of section 158BG are not procedural and and it need to be complied - These provisions are specially inserted into the Act with a specific purpose - Before a Block Assessment Order is passed, certain legal requirements are to be complied - The legislature provides for previous approval so that these harsh provisions are not abused by the Lower Authorities - The noncompliance of said provision cannot be construed as a mistake, defect or omission - If the said provision is not complied, the order passed by the Authority without the previous approval is no order in the eye of law - Decided against Revenue.
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