CASE TITLE: ASHOK KUMAR MAKHIJA. V. UNION OF INDIA AND ORS. CASE NO: W.P.(C) 16680/2022 ORDER ON: 07 May 2024 QUORUM: J. YASHWANT VARMA. V. JUS
Section 148 cannot be used without approval of the specified authority, as indicated in Section 151(ii) of the income tax Act: Supreme Court