Held that for the AY 2003-04, the Commissioner had granted approval instead of the Additional Commissioner or Joint Commissioner as prescribed under the law and thus, notice issued under section 148 of the Act, was bad in law and consequent assessment proceedings were null and void. (AY: 2003-04).
Pawan Green Channels Pvt. Ltd v. Dy. CIT (2023)101 ITR 19 (SN) (Chennai) (Trib)
S. 151 : Reassessment-Sanction for issue of notice-Sanction of CIT instead of A/JCIT-Notice is bad in law. [S.147 148, 151(2)]