In the result, all appeals of the assessee stand allowed
Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..
reassessment shall be passed by an AO below the rank of Jt.CIT, except with the prior approval of the Jt.CIT”. 6. In reply, ld. CIT-DR placed before us the ordersheet of the assessment folder wherein in the last entry is of 31.03.2015, it is mentioned that the order u/s.153A(b) of the Act passed. Here it must be mentioned