Allowing the petition the Court held that ; notice issued without proper sanction was held to be bad in law and liable to be quashed .( AY. 2010-11)
Maruti Clean Coal And Power Ltd. v. ACIT (2018) 400 ITR 397 / 161 DTR 457 / 300 CTR 358 (Chhattisgarh) (HC)
S. 151 : Reassessment – Sanction for issue of notice – After expiry of four years – Notice and proceedings was vitiated for want of specific sanction .[ S. 147, 148 ]