M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals filed by the assessee for all the four A

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND\nSHRI SOUNDARARAJAN K. (Judicial Member)

reassess the total\nincome in respect of each assessment year falling within such six\n assessment years and for the relevant assessment year or years.\nTherefore, use of the phrase “in respect of each assessment year” all\nover again in section 153D which specifically deals with the prior\napproval only indicates that separate approval has to be obtained\nfor each