2023 (8) TMI 1419

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..... 022 - - - Income Tax - Validity of reopening notices issued u/s 148 and orders passed u/s 148A(d) - authority which sanctioned for issuance of order u/s 148A(d) is the authority under Section 151(i) and not under Section 151(ii) - HELD THAT:- Admittedly, in these cases also the authority which sanctioned for issuance of order u/s 148A(d) is the authority under Section 151(i) and not under Sec .....

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..... ORDER P.C. 1 In these petitions which relate to A.Y. 2016-2017, petitioners are challenging the orders passed under Section 148A(d) as well as notices issued under Section 148 of the Income Tax Act 1961 (the Act). Admittedly, in these cases also the authority which sanctioned for issuance of order under Section 148A(d) is the authority under Section 151(i) and not under Section 15 .....

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