Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Proper Sanction Under Section 151. Sanctioning Authority Must Apply Independent Mind and Not Merely Rely on Proposal of Assessing Officer.
24 Feb 2026The petitioner, Gulbrandsen Private Limited, filed a writ petition before the Gujarat High Court challenging a notice dated 16.06.2025 issued under Se...





