Sec. 2(28C) & 148 of the Income-tax Act, 1961 - Contention of assessee that the notice was not issued with the prior sanction of the Joint Commissioner, but sanction was accorded by the Additional Commissioner and, therefore, notice under Section 148 issued by the A.O. was without jurisdiction was not correct as the Joint Commissioner includes an Additional Commissioner as well. High Court dismissed the appeal of the assessee. SLP of the assessee against the order of High Court also dismissed. - VIKRAM SINGH V/s CIT - [2019] 267 TAXMAN 380 (SC)