SC: Amendments to Government Orders Must Be Construed Fairly to Prevent Hardship  ||  SC: Divorce Settlement Waiver Bars Revival of Monetary Claim under DV Act  ||  Supreme Court: Plaint Cannot Be Rejected Where Ad Valorem Court Fee Depends on Disputed Facts  ||  SC: Bail in Serious Offences like Murder Cases Must be Supported by Clear and Justifiable Reasons  ||  Gauhati HC: Legal Heir Not Made Party Can Challenge Ex-Parte Succession Certificate  ||  Allahabad HC: Hijab Not Essential Islamic Practice, Rejects Plea to Wear It With School Uniform  ||  Gauhati HC: 24-Hour Limit for Magistrate Production Starts From Initial Detention under NDPS Act  ||  Gujarat HC Orders Human Verification of AI-Generated Case Law in Tax Orders, Warns of Contempt  ||  Madras HC: Pending Domestic Violence Case Alone Cannot Curtail Husband’s Right to Travel Abroad  ||  Rajasthan HC: Son’s Coparcenary Claim Fails without Proof of Hindu Undivided Family    

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