J&K&L HC Quashes 65-Year-Old's Detention, says Cattle Smuggling isn't Public Disorder  ||  Karnataka HC Bars Denial of MV Inspector Posts over Experience with Non-Existent HGV/HPV Vehicles  ||  P&H HC: Lengthy Incarceration alone is No Substantial Change for Repeat Bail Plea  ||  Meghalaya HC Flags Amicus' Non-Appearance amid Lawyers' Strike, Stresses Loyalty to Justice  ||  MP HC: Arms Act doesn't allow Sports Firearm Licence Conversion to Self-Defence Category  ||  Delhi HC: Public Funding of LTC, CGHS Benefits doesn't Mandate Personal Disclosure under RTI  ||  Delhi HC: Fake Caste Certificate alone cannot Justify Removing Advocate from State Rolls  ||  Delhi HC Refuses to Stop Sale of 47 Law Books in Family Copyright Dispute  ||  Supreme Court: S. 394 IPC Conviction Requires Proof of Robbery or Attempted Robbery  ||  Supreme Court Questions MP HC's Cryptic Reduction of Murder Conviction as 'Shocking'    

Del. HC: While Granting Approval, Merely Appending Word ‘Approved’ by PCCIT Not Sufficient - (21 Aug 2024)

DIRECT TAXATION

Del. HC has observed that mere appending of the word “approved” by the PCCIT while granting approval under Section 151 of IT Act to the re-opening under Section 148 is not enough. While the PCCIT is not required to record elaborate reasons, he has to record satisfaction after application of mind.

Tags : DELHI HIGH COURT   PCCIT   S. 151 OF IT ACT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved