In the result, this appeal of the assessee is allowed
Bench: Shri Pawan Singh(Physical Hearing) M/S Designer Exim Pvt. Ltd., I.T.O., D-1203, Panchsheel Heights, Opp.- Ward 1(1)(2), Vs. Pizza Hut, Mahavir Nagar, Kandivali Surat. West, Mumbai, Maharashtra-400067 Pan No. Aabcd 4298 H Appellant/ Assessee Respondent/ Revenue
u/s 148 of the Act. (c) The learned Assessing Officer failed to obtain sanction of the prescribed authority before issuing notice under section 148 of the Act. (d) The initiation of proceeding under section 147 of the Act and issuance of notice under section 148 is without jurisdiction, bad in law and contrary to the provisions