S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice- Faceless regime – Jurisdiction of JAO – Notice after three years-Sanction of Specified Authority-Approval to be obtained from Principal Chief Commissioner-Approval from Principal Commissioner-Sanction is invalid-Order and consequent notice is invalid S. 148 – SLP of revenue was dismissed for failure to explain the delay and also on merits . [S. 147, 148A(b) 148A(d) 151(i), 151(ii) 151A, Art. 136 ]
ITO v. Prakash Pandurang Patil (SC) www. itatonline .org . Editorial: affirming Prakash Pandurang Patil v. ITO. (Bom)(HC), WP No. 10749 of 2024, dt. 12-08-2024.