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)

148B uses the phrase “in respect of an\n assessment year to which clause (i) or clause (ii) or clause (iii) or\nclause (iv) of Explanation 2 to section 148 apply except with the prior\napproval” It may be noted that though several assessment years\nmay be involved, the Parliament has not used the word ‘each\n assessment year

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