MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , ALLAHABAD
In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed
ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of section 144BA.]"
9.1 The above provisions of section 153D of the Act were inserted by Finance
Act,
2007 with effect from 01/06/2007. In our humble understanding of the said