Allowed
Devendra Kumar Sharma v. Deputy Commissioner of Income Tax, Circle 13-1, & Ors.
Delhi HCW.P.(C)/1713/2023
Case brief
AI extract
What is this about?
The writ petition challenging notices under Section 148A(d) of the Income Tax Act was allowed. The impugned order was quashed due to the absence of approval from the specified authority as required by Section 151(ii), relying on the precedent in Twylight Infrastructure.
What did the court decide?
Writ petition allowed; impugned order dated 29 July 2022 passed under Section 148A(d) and consequential proceedings quashed.