Appeals are disposed of in the terms and observation made as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants