441 (P&H). (iv) Sonia Gandhi v. ACIT, Circle-52(1)
97 Taxmann.com 150High Court2018#4135 most cited
What is 441 (P&H). (iv) Sonia Gandhi v. ACIT, Circle-52(1) authority for?
The satisfaction of the Principal Commissioner under Section 151(1) for issuing a notice under Section 148 requires the Principal Commissioner to record their satisfaction that the Assessing Officer's reasons make it a fit case for issuing such notice. This satisfaction is a prerequisite for the validity of the notice.
29
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2021.
Also referred to as
Sonia Gandhi v. ACIT · Section 148 notice · Section 151 approval · Principal Commissioner satisfaction · reassessment validity · reasons for notice · Delhi High Court
Judgments citing 441 (P&H). (iv) Sonia Gandhi v. ACIT, Circle-52(1)
Showing 1–20 of 29 · Page 1 of 2