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Section 148 cannot be used without approval of the specified authority, as indicated in Section 151(ii) of the income tax Act: Supreme Court

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