Shri Amarlal Bajaj v. Asstt. CIT
37 Taxmann.com 7Income Tax Appellate Tribunal2013#1536 most cited
What is Shri Amarlal Bajaj v. Asstt. CIT authority for?
The sanction for issuing a notice under section 148 requires the Commissioner's application of mind and due diligence, not a mechanical approval.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.
Also referred to as
Shri Amarlal Bajaj · Asstt. CIT · section 148 · section 151 · satisfaction of Commissioner · application of mind · due diligence · mechanical approval
Also reported as
60 SOT 83