Challenge on Non-Compliance of Formalities of Taking Approval of Specified Authority u/s 151(ii) of

The Calcutta High Court dismissed a petition challenging the non-compliance of formalities related to the approval of a specified authority under Section 151(ii) of the Income Tax Act. The court ruled that the challenge was not substantial enough to warrant interference, reaffirming the procedural norms for tax assessments. This decision highlights the importance of adhering to statutory requirements while contesting tax-related actions.