Search Results for Tag : PCCIT
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Bom. HC: For Issuing Reopening Notice After Three Years, Sanctioning Authority has to be PCCIT(02.05.2024)
Bombay High Court has held that in order to reopen notice after the expiry of three years, the sanctioning authority has to be the Principal Chief Com.....
Tags : Bombay High Court, PCCIT, Sanctioning Authority
Del. HC: While Granting Approval, Merely Appending Word ‘Approved’ by PCCIT Not Sufficient(21.08.2024)
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 und.....
Tags : Delhi High Court, PCCIT, S. 151 of IT Act