SC: Courts Must Curb Unlicensed Money Lenders; Probes Need Not Wait For New Law  ||  SC: Gratuity May be Withheld While Criminal or Disciplinary Proceedings are Pending Against Employee  ||  SC: Weapon Recovery Useless Without Proof Linking it to Crime under Section 27 Evidence Act  ||  SC: Fines Also Run Concurrently When Sentences For Multiple Offences Run Concurrently  ||  SC Dissolves 10-Year Estranged Marriage, Quashes 80+ Cases in 'Matrimonial Mahabharata' Dispute  ||  SC: Board Resolution Signature Alone Doesn’t Prove Director’s Knowledge of Company Affairs  ||  Raj HC: Industrial Tribunal Allowing Workman Legal Representation But Denying Employer is Unequal  ||  Karnataka HC: Service Bonds Enforceable on Students With Subsidised Education, Not Bonded Labour  ||  Gauhati HC: Challenge to Marks Barred by Constructive Res Judicata When Party Accepts Limited Remand  ||  SC: Cheque Dishonour Complaint Can't be Quashed Pre-Trial if Sec 138 NI Act Conditions Met    

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