Answer

1. F

   Facts

   A Sec 148 notice needs prior approval of the specified authority. The approving authority depends on how old the year is. A notice issued without the right approval can be challenged.

2. P

   Provisions and law

   • Sec 151, Income-tax Act 1961A Sec 148 notice needs the approval of the specified senior authority
   • Sec 148 (now Sec 280)Before reassessing, the officer issues a notice asking for a return for that year, with the Sec 148A order and approval
3. A

   Analysis

   Under Sec 151 of the Income-tax Act 1961, the specified authority is generally the Principal Commissioner level within 3 years and a higher authority beyond that, under the scheme from 1 September 2024. Check the notice and the Sec 148A order for the approval reference. If it is missing or by the wrong authority, raise it as an objection and take legal advice on a writ. Keep defending on merits at the same time.

4. C

   Conclusion

   1. 1Check the notice and order for approval details.
   2. 2Note the age of the year to see which authority applies.
   3. 3Raise the objection in writing.
   4. 4Consult a lawyer about a writ if the defect is clear.

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