Case Law Analysis
|Income Tax Appellate Tribunal
Unsigned or Undated Section 151 Approval Void; Assessment Notice Jurisdictionless | ITAT (Delhi)
An unsigned or undated sanction under section 151 of the Income-Tax Act is invalid, making any subsequent section 148 notice jurisdictionless. The Delhi ITAT therefore quashed the assessment notice, safeguarding taxpayers from assessments based on defective approvals.